The effects and economic consequences of cutting R&D tax incentives
Research has documented the stimulating effect of R&D tax credits on R&D expenditure when enacting an R&D tax credit or raising the credit rate. However, the potential adverse effects and consequences of reducing R&D tax incentives remain unexamined. Using a cut in R&D tax incent...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sun Yat-sen Medical University
2018
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |