Bloom, Nicholas; Chennells, Lucy; Griffith, Rachel; … - Institute for Fiscal Studies (IFS) - 1997
This paper describes the evolution of the tax treatment of investment in R&D in Australia, Canada, France, Great Britain, Germany, Italy, Japan and the USA between 1979 and 1994. Estimates of the cost of R&D capital are provided and the methodology used is contrasted with other ones used in the...