We in vestigate the extent of the impact that direct tax subsidies (the "push" effect) and the competitiveness of the production tax system (the "pull" effect) have on research and development. A panel dataset of nine countries over nineteen years is used to estimate a dynamic fixed effects...

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The authors model a firm that explores, develops, and extracts a depletable asset, taking into account various features of Canadian corporate and Ontario and Quebec mining tax law. They derive the user cost of capital and effective tax rate for investments undertaken by a mining firm....