How effective are level-based R&D tax credits? Evidence from the Netherlands

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R&D Subsidies as Dual Signals in Technological Collaborations (2019, background): “7 Conversely, there is little competition among applicants of tax credits, as it is sufficient to comply with the requirements specified in the procedure (Appelt et al., 2016; Lokshin and Mohnen, 2012).”
Public R&D Policies and Private R&D Investment: A Survey of the Empirical Evidence (2015, background): “Lokshin and Mohnen (2012) and Koga (2003), respectively, find somewhat lower elasticities of –0.8 for firms in the Netherlands during 1996–2004, and –0.7 for firms in Japan during 1989–1998.”
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence (2019, background): “…by addressing the simultaneous determination of R&D spending and its tax 1OECD (2014) reports that in 2013, 27 of the 34 OECD Member States offered tax incentives for R&D. 2Recent work in this field include Rao (2014), Agrawal et al. (2014), Lokshin and Mohnen (2012) and Mairesse and Mulkay (2013).”
What promotes R&D? Comparative evidence from around the world (2017, background): “3 Studies on the link between IP protection and innovative activity include Mansfield (1986b), Park and Ginarte (1997), Sakakibara and Branstetter (2001), Lerner (2009), Hall and Ziedonis (2001), Cohen et al.”