How has tax affected the changing cost of R&D? evidence from eight countries

Book description: In the 1990's the ownership and control of information generated by British science base has been transformed by a combination of regulatory changes designed to promote "the creation of wealth." This topical book provides a unique set of perspectives on a different regulatory mechanisms set out to achieve this. The contributors draw on new data and analysis to give a critique of political, economic, ethical, technological, and geographical issues related to the allocation of resources to science and technology, the control and use of the information generated in the context, and the operation of regulatory agencies.

[1]  Rosanne Altshuler A DYNAMIC ANALYSIS OF THE RESEARCH AND EXPERIMENTATION CREDIT , 1988, National Tax Journal.

[2]  R. Hubbard,et al.  Tax Reforms and Investment: A Cross-Country Comparison , 1995 .

[3]  Daniel Sandler,et al.  Tax Incentives for R&D , 1995 .

[4]  D. P. Leyden,et al.  Tax policies affecting R&D: an international comparison , 1993 .

[5]  Jacques Mairesse,et al.  R&D Productivity: A Survey of Econometric Studies at the Firm Level , 1991 .

[6]  Lucy Chennells,et al.  Taxing Profits in a Changing World , 1997 .

[7]  M. Devereux,et al.  European tax harmonisation and production efficiency , 1995 .

[8]  Frederic M. Scherer,et al.  Innovation and growth , 1984 .

[9]  Sandra Švaljek Tax Incentives to R&D , 2003 .

[10]  J. V. Reenen Why has Britain had slower R&D growth? , 1997 .

[11]  E. Mansfield The R&D Tax Credit and Other Technology Policy Issues , 1986 .

[12]  J. Whalley,et al.  The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and West Germany. , 1985 .

[13]  M. Devereux,et al.  Taxing Profits in a Global and Economy: Domestic and International Issues , 1992 .

[14]  R. Griffith,et al.  Do R&D tax credits work? Evidence from an international panel of countries 1979-1994 , 1999 .

[15]  Charles P. Himmelberg,et al.  R&D and internal finance: a panel study of small firms in high-tech industries , 1994 .

[16]  Onno. Ruding Report of the Committee of Independent Experts on company taxation. Executive summary. March 1992 , 1992 .

[17]  M. Keen European integration: trade and industry: Corporation tax, foreign direct investment and the single market , 1991 .

[18]  J. Hines,et al.  No Place like Home: Tax Incentives and the Location of R&D by American Multinationals , 1993, Tax Policy and the Economy.

[19]  C. Mayer The Financing of Innovation , 1992 .

[20]  M. King,et al.  The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany , 1984 .