five

Tax Policy for Innovation

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NBER2019-04-01 更新2025-01-04 收录
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https://www.nber.org/papers/w25773
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资源简介:
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
创建时间:
2019-04-01
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