Castellacci, Fulvio; Lie, Christine Mee - In: Research Policy 44 (2015) 4, pp. 819-832
This paper presents a survey of the micro-econometric literature on the effects of R&D tax credits on firms’ innovation … effects of R&D tax credits and investigates the factors that may explain differences in the estimated effects that are … effect of R&D tax credits is on average stronger for SMEs, firms in the service sectors, and firms in low-tech sectors in …