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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...

Бүрэн тодорхойлолт

-д хадгалсан:
Номзүйн дэлгэрэнгүй
Үндсэн зохиолч: Katsiaryna Marmilava
Формат: Artigo
Хэл сонгох:Inglês
Хэвлэсэн: University of Miskolc 2024-04-01
Цуврал:Theory, Methodology, Practice
Нөхцлүүд:
Онлайн хандалт:https://ojs.uni-miskolc.hu/index.php/tmp/article/view/2414
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