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Do tax incentives for research increase firm innovation? An RD Design for RD
(Valtion taloudellinen tutkimuskeskus VATT, 2016-04-13)
We present the first evidence showing causal impact of research and development (R&D) tax incentives on innovation outcomes. We exploit a change in the asset-based size thresholds for eligibility for R&D tax subsidies and ...
Do Tax Incentives Increase Firm Innovation? An RD Design for R&D, Patents, and Spillovers
(American Economic Association, 2023-05-17)
We present evidence of the positive causal impacts of research and development (R&D) tax incentives on a firm’s own innovation and that of its technological neighbors (spillovers). Exploiting a change in the assets-based ...