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Krzysztof Szczygielski and Jacek Lewkowicz
''Tax incentives for R&D: what drives cross-country differences?''
( 2023, Vol. 43 No.2 )
We explore cross-country variation in the growing generosity of R&D-related tax breaks. Our findings suggest that these measures might compensate for the low government effectiveness and modest innovation policies of some countries.
Keywords: tax incentives for R&D, innovation policy, government efficiency
JEL: H2 - Taxation, Subsidies, and Revenue: General
O3 - Technological Change; Research and Development: General
Manuscript Received : Dec 28 2022 Manuscript Accepted : Jun 30 2023

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