Despite the growing literature on the effectiveness of research and development (R&D) tax incentives, little is known about the differing design aspects of the underlying tax policies. In this paper, I apply meta-regression analysis (MRA) to separate the distinct provisions through which various...

Despite the growing literature on the effectiveness of research and development (R&D) tax incentives, little is known about the differing design aspects of the underlying tax policies. In this paper, I apply meta-regression analysis (MRA) to separate the distinct provisions through which various...