Tax Incentives: Issue and Evidence

Pierre Mohnen

CIRANO Working Papers from CIRANO

Abstract: This paper discusses the issue of R&D tax incentives: why these incentives?, what are their modalities?, their pros and cons?, are they effective? and are there alternatives to R&D tax incentives? Cet article fait le point sur l'utilité des incitations fiscales à la recherche-développement: le pourquoi, le comment, le pour et le contre de ces incitations, leur efficacité et l'existence de solutions alternatives.

Keywords: Research and development; tax incentives; Recherche-développement; incitations fiscales (search for similar items in EconPapers)
Date: 1999-10-01
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:cir:cirwor:99s-32

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