What the design of an R&D tax incentive tells about its effectiveness: A simulation of R&D tax incentives in the European Union

Journal of Technology Transfer

Volumn 36, Issue 3, 2011, Pages 233-256

  Elschner, Christina ^a,b   Ernst, Christof ^b   Licht, Georg ^b   Spengel, Christoph ^a,b  

^a UNIVERSITY OF MANNHEIM   (Germany)

^b CENTRE FOR EUROPEAN ECONOMIC RESEARCH ZEW   (Germany)

Author keywords

Corporate tax burden; EU; R D; Tax incentives

Indexed keywords

EID: 79955790166     PISSN: 08929912     EISSN: 15737047     Source Type: Journal    
DOI: 10.1007/s10961-009-9146-y     Document Type: Article

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