This article investigates whether public funds should support R&D and if so, how such support should be designed in order to be efficient and to comply with the legal requirements stated in EU law and in domestic budget law. The article puts the emphasis on tax expenditure and, in particular, on...

More recently researchers have turned to analyze how the tax structure, rather than the overall tax level, affects economic performance. For instance, several papers have investigated how taxation on corporate and individual (labor) income influences growth. Taxation of dividend income may also...

Economists and political scientists have long been interested in factors that affect the statutory tax rate on businesses set by federal governments. In this study, we examine the impact of political and economic factors on several measures of tax rates and tax incentives offered across 19...