Koski, Heli; Fornaro, Paolo - 2022
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 …