Blandinieres, Florence; Steinbrenner, Daniela - 2021
evaluations by the features of tax incentives. We document that on average R&D tax incentives stimulate R&D expenditures across … incentives. Our samples evidence that the estimations linked to incremental bases and related to targeted rules towards SMEs … effectiveness of R&D tax incentives, allowing governments to monitor the indirect support needed to stimulate private R …