Tax incentives for R&D: a critical evaluation |
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| Authors: | Barry Bozeman Albert N Link |
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| Institution: | Technology and Information Policy Program, The Maxwell School, Syracuse University, Syracuse, NY 13210, USA;Department of Economics, University of North Carolina at Greensboro, Greensboro, NC 27412, USA |
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| Abstract: | A number of policy proposals have recently been presented that seek to address the problem of declining productivity growth. Many of these are aimed at encouraging private R&D spending through tax incentives. This paper first reviews some of these proposals, then evaluates tax incentives per se as a policy tool for encouraging R&D growth, and finally offers suggestions for redesigning R&D related tax incentive policies. |
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