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How has tax affected the changing cost of R&D?Evidence from eight countries
Tax credits R&D cost of capital
2015/7/15
This paper describes the evolution of the tax treatment of investment in R&D in Australia, Canada, France, Great Britain, Germany, Italy, Japan and the USA between 1979 and 1994. Estimates of the cost...
Do R&D tax credits work?Evidence from a panel of countries 1979–1997
Tax credits R&D Panel data Tax competition
2015/7/15
This paper examines the impact of fiscal incentives on the level of R&D investment. An econometric model of R&D investment is estimated using a new panel of data on tax changes and R&D spending in nin...
The Growth of Direct Taxes in Developing Countries, 1958-68
The Growth of Direct Taxes Developing Countries
2014/3/24
The Growth of Direct Taxes in Developing Countries, 1958-68
Debt Service and Foreign Assistance: An Analysis of Problems and Prospects in Less Developed Countries
An Analysis of Problems Less Developed Countries Debt Service Foreign Assistance
2014/3/24
Debt Service and Foreign Assistance: An Analysis of Problems and Prospects in Less Developed Countries。