Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2011

    What the Design of an R&D Tax Incentive Tells About its Effectiveness: A Simulation of R&D Tax Incentives in the European Union

    Most industrialized countries apply special tax incentives to boost the R&D expenditures of firms. This study considers the design of such R&D tax incentives as applied in the European Union and simulates its…