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...
Gardado en:
| Autor Principal: | |
|---|---|
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado: |
University of Miskolc
2024-04-01
|
| Series: | Theory, Methodology, Practice |
| Assuntos: | |
| Acceso en liña: | https://ojs.uni-miskolc.hu/index.php/tmp/article/view/2414 |
| Tags: |
Sen Etiquetas, Sexa o primeiro en etiquetar este rexistro!
|