Series: IMF Working Papers
Author(s): Irem Guceri , and Li Liu
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 31 March 2017
Keywords: Europe, United Kingdom, Tax incentives; corporation tax returns; quasi-experiment, Tax incentives, corporation tax returns, quasi-experiment, Business Taxes and Subsidies, Innovation and Invention: Processes and Incentives
With growing academic and policy interest in research and development (R&D) tax incentives, the question about their effectiveness has become ever more relevant. In the absence of an exogenous policy reform, the si...