Publication

This paper presents a survey of the effects of Research and Development (R&D) tax credits on firms’ innovation activities. Section 1 introduces the literature on the effects of R&D tax incentives. Section 2 presents the Meta-regression Analysis (MRA) database, indicators and econometric methods. Section 3 summarizes the MRA regression results, section 4 discusses a framework for future research, and section 5 concludes and outlines the implications of the work.