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How Effective are Fiscal Incentives for R&D? A New Review of the Evidence / Bronwyn H. Hall, John van Reenen.
- Format:
- Book
- Author/Creator:
- Hall, Bronwyn H.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w7098.
- NBER working paper series no. w7098
- Language:
- English
- Physical Description:
- 1 online resource: illustrations (black and white);
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 1999.
- Summary:
- This paper surveys the econometric evidence on the effectiveness of fiscal incentives for R&D. We describe the effects of tax systems in OECD countries on the user cost of R&D - the current position, changes over time and across different firms in different countries. We describe and criticize the methodologies used to evaluate the effect of the tax system on R&D behavior and the results from different studies. In the current (imperfect) state of knowledge we conclude that a dollar in tax credit for R&D stimulates a dollar of additional R&D.
- Notes:
- Print version record
- April 1999.
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