Construct · 1 fields · 1 citations

R&D tax incentive effect: a standalone construct

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Science and innovation policy

the response of business R&D spending to tax credits and allowances, measured as the elasticity of R&D to its tax price.

In science and innovation policy, R&D tax incentive effect refers to the response of business R&D spending to tax credits and allowances, measured as the elasticity of R&D to its tax price. This meaning comes from Hall (2000) in Research Policy.[1]

Unit
Recovery means
Measured by

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Nearby constructs

business1 fields · 1 citationsanchor · a standalone construct elasticity3 fields · 7 citationsjingle · one word, three sciences incentive4 fields · 5 citationsjingle · one word, four constructs

References

Hall, B., & Van Reenen, J. (2000). How effective are fiscal incentives for R&D? A review of the evidence. Research Policy, 29(4-5), 449-469. https://doi.org/10.1016/s0048-7333(99)00085-2

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