Replication data for: Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence
收藏ICPSR2019-01-01 更新2026-04-16 收录
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We exploit a 2008 UK policy reform that increased the tax incentives for R&D in medium-sized enterprises relative to large ones, to overcome the endogeneity of exposure to such tax credits. We estimate a difference-in-difference design on the universe of corporation tax filings in the United Kingdom, combined with other datasets. We find a positive and significant impact of tax credits for R&D, implying a user-cost elasticity estimate of around −1.6. This magnitude implies around $1 in additional private R&D spending per dollar foregone in tax revenue.
创建时间：
2019-01-01
