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Social Sciences x Technological Change; Research and Development x Fiscal Policies and Behaviour of Economic Agents x clear all

The R&D tax credit in France: assessment and ex ante evaluation of the 2008 reform

Benoît Mulkay and Jacques Mairesse.

in Oxford Economic Papers

July 2013; p ublished online June 2013 .

Journal Article. Subjects: Technological Change; Research and Development; Fiscal Policies and Behaviour of Economic Agents; Taxation, Subsidies, and Revenue. 9122 words.

This article presents an econometric analysis of the direct effects of the R&D tax credit (RTC) on private R&D in France and proposes an ex ante evaluation of the major reform implemented...

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