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This paper examines the impact of tax incentives on corporate research and development (R&D) activity. Traditionally, R&D tax incentives have been provided in the form of special tax allowances and tax credits. In recent years, several countries moreover reduced their income tax rates on R&D...
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This paper quantifies the local economic impact of 147 Special Economic Zones (SEZs) that were established in India between 2005 and 2013. Combining census data on the universe of Indian firms with georeferenced data on SEZs, we find that SEZ establishment increased manufacturing and service...
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