, but does not have the same positive effect on non-high tech firms. These results indicate that tax incentives alone may …

evaluations by the features of tax incentives. We document that on average R&D tax incentives stimulate R&D expenditures across … incentives. Our samples evidence that the estimations linked to incremental bases and related to targeted rules towards SMEs … effectiveness of R&D tax incentives, allowing governments to monitor the indirect support needed to stimulate private R …

This paper examines the effect of tax incentives in the form of bonus depreciation on the quality of investment. Using … the expiration of tax incentives via bonus depreciation in East Germany and a representative panel of West German … increasing investment quantity, as shown by prior literature, tax incentives such as bonus depreciation substantially reduce the …

This paper analyzes the role of Tax Incentives in promoting investment, their effectiveness and their revenue and other … existing literature on the subject and country experience with Incentives, the paper then examines the role of Investment … Climate on the effectiveness of Incentives. Using cross-country data the paper finds that fiscal Incentives are particularly …

This paper investigates the effect of tax incentives on R&D activities in Taiwanese manufacturing firms. The propensity …