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Tax Policy for Innovation / Bronwyn H. Hall.
- Format:
- Book
- Author/Creator:
- Hall, Bronwyn H.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w25773.
- NBER working paper series no. w25773
- Language:
- English
- Physical Description:
- 1 online resource: illustrations (black and white);
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 2019.
- Summary:
- A large number of countries around the world now provide some kind of tax incentive to encourage firms to undertake innovative activity. This paper presents the policy rationale for these incentives, discusses their design and potential effectiveness, and reviews the empirical evidence on their actual effectiveness. The focus is on the two most important and most studied incentives: R&D tax credits and super deductions, and IP boxes (reduced corporate taxes in income from patents and other intellectual property).
- Notes:
- Print version record
- April 2019.
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