Tax incentives for R&D: what drives cross-country differences?

Krzysztof Szczygielski and Jacek Lewkowicz

Economics Bulletin, 2023, vol. 43, issue 2, 992 - 998

Abstract: 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 (search for similar items in EconPapers)
JEL-codes: H2 O3 (search for similar items in EconPapers)
Date: 2023-06-30
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