Tax policies affecting R&D: an international comparison

UNCG Author/Contributor (non-UNCG co-authors, if there are any, appear on document)
Dennis P. Leyden, Associate Professor (Creator)
Albert N. Link, Professor (Creator)
The University of North Carolina at Greensboro (UNCG )
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Abstract: As more and more emphasis is being given to the role of government in supporting innovation-related activity, a clearer understanding of the historical intent of R&D-related tax policies (by far the most common mechanism for support of R&D) and of the effectiveness of these policies appears warranted. The purpose of this paper is threefold. First, it provides an overview of the history of R&D-related tax policies, both in the USA and in twenty-two other industrial countries Second, it reviews the extant empirical evidence on the effectiveness of R&D tax credits. And third, it offers a critique of R&D tax policies per se.

Additional Information

Technovation, 1993, 13(1):17-25.
Language: English
Date: 1993
Tax, Policy, Research and development, Impact, International comparison

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