Good policy advice, in addition to requiring sound theoretical frameworks to identify growthenhancing fiscal reforms, also needs a reliable evidence base. Much of this evidence base has traditionally come from…
Good policy advice, in addition to requiring sound theoretical frameworks to identify growth-enhancing fiscal reforms, also needs a reliable evidence base. Much of this evidence base has traditionally come from…
In this paper, we analyze the impact of corporate taxation on the location of corporate R&D activity. It is well known that corporate taxes negatively impact on the quantity of corporate R&D investment. Our…