R&D Tax Incentive Implementation Rate: A Novel Approach to Analysing Attractiveness of Tax Incentives

The article discusses the current methodology used to evaluate relative attractiveness of R&D tax incentives, namely the B-index. It describes the evolution of the methodology, as well as its main limitations and drawbacks. It further suggests a novel complementary approach to analysing the attract...

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Hlavní autor:	Katsiaryna Marmilava
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	University of Miskolc 2024-04-01
Edice:	Theory, Methodology, Practice
Témata:	Tax incentives Business R&D R&D tax incentive policy Efficacy of implementation of R&D tax incentives
On-line přístup:	https://ojs.uni-miskolc.hu/index.php/tmp/article/view/2414
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