hybrid tax credit scheme positively relates to innovation output. The business sector R&D investment are higher in the … investments in innovation. The implementation of R&D tax credit schemes, however, varies across countries. The empirical research …, to explore the relationship between a set of R&D tax scheme features and innovation performance. Our estimation results …

regimes against the possible policy aim of improving the incentives to undertake R&D investment in a country. While some …

businesses that invest in new ideas rely more on higher-taxed equity than do firms that focus on tangible investment and because …