innovate or not, we propose that this decision is actually taken by their employees (agents). We compare the two tax incentives … tax incentives are found to play a role in fostering innovation. In addition we find important effects on the incentives …

on the effectiveness of R&D tax incentives suggests that the strength of company responses (in R&D expenditures) to more … generous tax incentives substantially differ across countries. We use data from 25 OECD countries, collected from 2010 to 2018 … components. The input additionality is highest when the R&D tax incentives are based on the incremental deduction. Further, the …

question. The studies presented in this volume take an important first step in quantifying the effect of investment incentives … on business decisions related to production and investment. In addition, they suggest the consequences of such incentives … effectiveness of tax incentives? Are corporate taxes largely ineffective (nonmarginal) instruments because of the influence of other …