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| Krzysztof Szczygielski and Jacek Lewkowicz |
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| ''Tax incentives for R&D: what drives cross-country differences?'' |
| ( 2023, Vol. 43 No.2 ) |
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| 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.
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| Keywords: tax incentives for R&D, innovation policy, government efficiency |
JEL: H2 - Taxation, Subsidies, and Revenue: General
O3 - Technological Change; Research and Development: General |
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| Manuscript Received : Dec 28 2022 | | Manuscript Accepted : Jun 30 2023 |
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