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Title: Tax Incentives: Issue and Evidence
Authors: Mohnen, Pierre
Issue Date: 1999-10
Publisher: Centre interuniversitaire de recherche en analyse des organisations (CIRANO)
Series/Report no.: Série scientifique (CIRANO);99s-32
Scientific series (CIRANO);99s-32
Abstract: Cet article fait le point sur l'utilité des incitations fiscales à la recherche-développement: le pourquoi, le comment, le pour et le contre de ces incitations, leur efficacité et l'existence de solutions alternatives.

This paper discusses the issue of R&D tax incentives: why these incentives?, what are their modalities?, their pros and cons?, are they effective? and are there alternatives to R&D tax incentives?
ISSN: 1198-8177
Appears in Collections:Cahiers scientifiques

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