On the generosity and effectiveness of the research and development tax credit

Thomas O. Boucher

The Engineering Economist, 2018, vol. 63, issue 4, 319-342

Abstract: In this article, we study the use of the international standard for measuring the generosity of research and development tax subsidies, the B-index, as a predictor of the effectiveness of a subsidy. We find a close relationship, with some modifications of the B-index required. We demonstrate how a synthesis of the B-index and a structural model of a firm's wealth-maximizing behavior can be used to evaluate policy proposals regarding modifications to the research and development tax credit.

Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/0013791X.2018.1465619 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:uteexx:v:63:y:2018:i:4:p:319-342

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/UTEE20

DOI: 10.1080/0013791X.2018.1465619

Access Statistics for this article

The Engineering Economist is currently edited by Sarah Ryan

More articles in The Engineering Economist from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().