| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w25773 |
| 来源ID | Working Paper 25773 |
| Tax Policy for Innovation | |
| Bronwyn H. Hall | |
| 发表日期 | 2019-04-22 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | A large number of countries around the world now provide some kind of tax incentive to encourage firms to undertake innovative activity. This paper presents the policy rationale for these incentives, discusses their design and potential effectiveness, and reviews the empirical evidence on their actual effectiveness. The focus is on the two most important and most studied incentives: R&D tax credits and super deductions, and IP boxes (reduced corporate taxes in income from patents and other intellectual property). |
| 主题 | Public Economics ; Taxation ; Development and Growth ; Innovation and R& ; D |
| URL | https://www.nber.org/papers/w25773 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/583447 |
| 推荐引用方式 GB/T 7714 | Bronwyn H. Hall. Tax Policy for Innovation. 2019. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w25773.pdf（847KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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