How effective are fiscal incentives for R&D? A review of the evidence

被引：453
作者：
Hall, B
Van Reenen, J
机构：
[1] UCL, Inst Fiscal Studies, London WC1E 7AE, England
[2] CEPR, London WC1E 7AE, England
[3] Univ Calif Berkeley, Berkeley, CA 94720 USA
[4] Univ Oxford Nuffield Coll, Oxford OX1 1NF, England
[5] NBER, London, England
来源：
RESEARCH POLICY | 2000年 / 29卷 / 4-5期
基金：
英国经济与社会研究理事会;
关键词：
tax credits; R&D; international;
D O I：
10.1016/S0048-7333(99)00085-2
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
This paper surveys the econometric evidence on the effectiveness of fiscal incentives for R&D. We describe the effects of tax systems in OECD countries on the user cost of R&D - the current position, changes over time and across different firms in different countries. We describe and criticize the methodologies used to evaluate the effect of the tax system on R&D behaviour and the results from different studies. In the current (imperfect) state of knowledge we conclude that a dollar in tax credit for R&D stimulates a dollar of additional R&D. (C) 2000 Elsevier Science B.V. All rights reserved. JEL classification: H32; 031; O38.
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页码：449 / 469
页数：21
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