Dagenais, Marcel; Mohnen, Pierre; Therrien, Pierre - Centre Interuniversitaire de Recherche en Analyse des … - 1997
This study examines the effectiveness of R&D tax incentives using an unbalanced panel of 434 Canadian firms. Not all firms in the sample are R&D performers. A B-index summarizing the various tax incentives for R&D is constructed for each firm, taking into account individual ceilings in the use...