The impact of fiscal relief on multinationals business R&D investments: a cross-country analysis

In this article, we aim at a better understanding and measurement of the importance of R&D tax incentive as a driver of R&D investments of MNEs. Using data both at sectoral and country level, we develop two counterfactual exercises to provide evidence on the effects of R&D tax relief on...

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Bibliographic details
Volume: 35
Main Author: Cerulli, Giovanni
Potì, Bianca
Spallone, Raffaele
Format: Journal Article
Language: English
Place of publication: Cham Springer International Publishing 01.08.2018
SPRINGER INTERNATIONAL PUBLISHING AG
Springer Nature B.V
published in: Economia politica (Bologna, Italy) Vol. 35; no. 2; pp. 649 - 675
Editor: Garcia-Vega, María
Huergo, Elena
Data of publication: 20180800
ISSN: 1120-2890
1973-820X
EISSN: 1973-820X
Discipline: Economics
Subjects:
R&D
C21
O3
H25
F3
R&D
FDI
Online Access: Fulltext
Database: Web of Knowledge
Social Sciences Citation Index
Web of Science
Web of Science - Social Sciences Citation Index – 2018
CrossRef
Database information Databases - DBIS