Do Tax Credits Stimulate R&D Spending? The Effect of the R&D Tax Credit in Its First Decade

By N. Rao. 2016

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Sectors and the additionality effects of R&D tax credits: A cross-country microeconometric analysis (2017, background): “Paff (2004 and 2005), Ho (2006) and Rao (2013) investigated the effects of the standard tax credit and the alternate incremental credit (AIC) in the US, highlighting substantial differences between high-tech and low-tech sectors.”
Do corporate taxes hinder innovation (2017, unknown): “3 that such credits have a signi cant in uence on R&D investment (Mans eld, 1986; Ja e, 1986; Katz, 1986; Grossman and Helpman, 1991; Aghion and Howitt, 1992; Ja e, Trajtenberg, and Henderson, 1993; Bloom, Gri th, and Van Reenen, 2002; Wilson, 2009; Branstetter and Sakakibara, 2002; Rao, 2016).”
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence (2019, background): “Third, as highlighted earlier, this paper relates to recent studies on the effects of fiscal incentives for R&D using administrative data (Rao (2014) and Agrawal et al. (2014)).”
Do R&D tax incentives work? Firm-level evidence from China (2017, methodology): “This approach is arguably better grounded in economic theory and has thus been widely used in previous studies (see Bloom et al., 2002; Rao, 2016; Wilson, 2009).”
Do tax incentives for research increase firm innovation? An RD design for R&D (2016, unknown): “Rao (2016) is also closely related as she uses administrative tax data and looks at the impact of US tax credits on R&D (but not other firm outcomes).”