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be conomically significant. In contrast, EU subsidy is associated with an additionality effect of 2% in both samples …. Ordered-Heckman estimations of leverage indicate that an increase in UK subsidy intensity (subsidy/total R&D) is not likely to … make a difference to private R&D effort in any of the subsidy intensity classes demarcated by 4 quartiles of the intensity …
Persistent link: https://www.econbiz.de/10013011520
This article provides a comprehensive exame of the decisions of the EU General Court in the cases The Netherlands v …
Persistent link: https://www.econbiz.de/10014095439
Existing evidence indicates that companies' reported earnings react to tax incentives, but we do not know whether these are accounting responses, evasion responses or real responses. This paper tests for the responses using a quasi-experimental design of a corporate minimum tax scheme introduced...
Persistent link: https://www.econbiz.de/10011535926
The Innovation tax credit (crédit d’impôt innovation, CII) is an extension of the Research tax credit (crédit d’impôt recherche, CIR) intended to boost the incentive effect of the latter on SMEs to encourage them to engage in the creation of new products via the development of prototypes...
Persistent link: https://www.econbiz.de/10014263180
capacity investment must be chosen under uncertainty about demand conditions and capacity availability, and that capacity as … correspond to externalities of electricity generation (e.g., greenhouse gas reductions), and investment subsidies should …
Persistent link: https://www.econbiz.de/10010253455
How can information substitute or complement financial incentives such as Pigouvian subsidies? We answer this question in a large-scale field experiment that cross-randomizes energy efficiency subsidies with information about the financial savings of LED lighting. Information has two effects: It...
Persistent link: https://www.econbiz.de/10014356677
How can information substitute or complement financial incentives such as Pigouvian subsidies? We answer this question in a large-scale field experiment that cross-randomizes energy efficiency subsidies with information about the financial savings of LED lighting. Information has two effects: It...
Persistent link: https://www.econbiz.de/10014077284
Persistent link: https://www.econbiz.de/10012255498