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This paper surveys the econometric evidence on the effectiveness of fiscal incentives for R&D. We describe the effects …
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to the combined incentives. I calculate a demand elasticity for health insurance of -0.65 to -0.58, which is higher than …
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We use a change in Canadian tax law to examine how small private firms respond to the R&D tax credit. Our estimates imply an R&D user-cost elasticity above unity. Contract R&D expenditures are more elastic than the R&D wage bill. Firms that perform contract research or recently invested in R&D...
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credit, which provides tax incentives for R&D conducted by small private firms. Difference in difference estimates show a …
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on the effectiveness of R&D tax incentives suggests that the strength of company responses (in R&D expenditures) to more … generous tax incentives substantially differ across countries. We use data from 25 OECD countries, collected from 2010 to 2018 … components. The input additionality is highest when the R&D tax incentives are based on the incremental deduction. Further, the …
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