Do tax credits stimulate R&D spending? The effect of the R&D tax credit in its first decade

Keyphrases

• First Decade 100%
• R&D Expenditure 100%
• Tax Credits 100%
• User Cost 50%
• Research Intensity 50%
• Wages 25%
• Simultaneity 25%
• Small Firms 25%
• Restricted Access 25%
• Instrumental Variables Strategy 25%
• Adjustment Costs 25%
• Firm Behavior 25%
• Tax Changes 25%
• Young Firms 25%
• Corporate Tax 25%
• Cost Change 25%
• Tax Returns 25%
• IRS Data 25%
• Credit Rate 25%
• Corporate Return 25%

Economics, Econometrics and Finance

• Tax Credit 100%
• Instrumental Variables 33%
• Taxation 33%
• Adjustment Costs 33%
• Research Expenditure 33%
• Firm Behavior 33%
• Corporate Taxation 33%