What is the policy uncertainty surrounding expiring taxes? How uncertain are the approvals of routine extensions of temporary tax policies? To answer these questions, I use event studies to measure cumulative abnormal returns (CARs) for firms that claimed the U.S. research and development (R&D)...

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...