How Effective are Fiscal Incentives for R&D? A New Review of the Evidence
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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
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美国国家经济研究局创建时间：
1999-04-01
