perform contract research or recently invested in R&D capital are more responsive to a change in the after-tax cost of R&D. We …

also estimated, and it appears the additional costs of targeted research may be more than offset by more productive …

In 2004, Canada changed the eligibility rules for its Scientific Research and Experimental Development (SRED) tax … credit, which provides tax incentives for R&D conducted by small private firms. Difference in difference estimates show a …

Individuals involved in basic research, like other workers, respond to incentives. Funding agencies provide implicit … incentives when they specify the rules by which awards are made. The following analysis is an exercise in understanding … incentives at an applied level. Specific rules are examined and analyzed to determine their incentive effects. For example, what …