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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| Autor principal: | |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
University of Miskolc
2024-04-01
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| coleção: | Theory, Methodology, Practice |
| Assuntos: | |
| Acesso em linha: | https://ojs.uni-miskolc.hu/index.php/tmp/article/view/2414 |
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