Coverart for item
The Resource Effectiveness of Fiscal Incentives for R and D : Quasi-Experimental Evidence, Irem Guceri

Effectiveness of Fiscal Incentives for R and D : Quasi-Experimental Evidence, Irem Guceri

Label
Effectiveness of Fiscal Incentives for R and D : Quasi-Experimental Evidence
Title
Effectiveness of Fiscal Incentives for R and D
Title remainder
Quasi-Experimental Evidence
Statement of responsibility
Irem Guceri
Creator
Contributor
Author
Subject
Genre
Language
eng
Summary
With growing academic and policy interest in research and development (R and D) tax incentives, the question about their effectiveness has become ever more relevant. In the absence of an exogenous policy reform, the simultaneous determination of companies' tax positions and their R and D spending causes an identification problem in evaluating tax incentives. To overcome this identification challenge, we exploit a U.K. policy reform and use the population of corporation tax records that provide precise information on the amount of firm-level R and D expenditure. Using difference-in-differences and other panel regression approaches, we find a positive and significant impact of tax incentives on R and D spending, and an implied user cost elasticity estimate of around -1.6. This translates to more than a pound in additional private R and D for each pound foregone in corporation tax revenue
Member of
Cataloging source
DcWaIMF
http://bibfra.me/vocab/lite/collectionName
IMF eLibrary
http://library.link/vocab/creatorName
Guceri, Irem
Government publication
international or intergovernmental publication
LC call number
K4452.I57
LC item number
G834 2017 ONLINE
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
Guceri, Irem
Series statement
IMF Working Paper
http://library.link/vocab/subjectName
  • Corporate Sector
  • Development
  • Expenditures
  • Tax Incentives
  • United Kingdom
Label
Effectiveness of Fiscal Incentives for R and D : Quasi-Experimental Evidence, Irem Guceri
Instantiates
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
imfWPIEA2017084
Dimensions
unknown
Extent
1 online resource (43 pages)
Form of item
online
Isbn
9781475591170
Issn
1018-5941
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.5089/9781475591170.001
Specific material designation
remote
System control number
(IMF)WPIEA2017084
Label
Effectiveness of Fiscal Incentives for R and D : Quasi-Experimental Evidence, Irem Guceri
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
imfWPIEA2017084
Dimensions
unknown
Extent
1 online resource (43 pages)
Form of item
online
Isbn
9781475591170
Issn
1018-5941
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.5089/9781475591170.001
Specific material designation
remote
System control number
(IMF)WPIEA2017084

Library Locations

    • Pardee Legal Research CenterBorrow it
      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
Processing Feedback ...