000			01855nab a2200289 c 4500
999			_c140090 _d140090
003			ES-MaIEF
005			20230612162528.0
007			ta
008			190304t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967044 _aGuceri, Irem
245		0	_aEffectiveness of fiscal incentives for R&D _bquasi - experimental evidence _c by Irem Guceri and Li Liu
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aWe exploit a 2008 UK policy reform that increased the tax incentives for R&D in medium-sized enterprises relative to large ones, to overcome the endogeneity of exposure to such tax credits. We estimate a difference-in-difference design on the universe of corporation tax filings in the United Kingdom, combined with other datasets. We find a positive and significant impact of tax credits for R&D, implying a user-cost elasticity estimate of around −1.6. This magnitude implies around $1 in additional private R&D spending per dollar foregone in tax revenue.
650		4	_945101 _aINVESTIGACION CIENTIFICA
650		4	_942572 _aDESARROLLO TECNOLOGICO
650		4	_947531 _aINVERSIONES
650		4	_947462 _aINCENTIVOS FISCALES
650		4	_948241 _aREINO UNIDO
700			_960635 _aLiu, Li
773	0		_9159523 _oOP 2135/2019/1 _tAmerican Economic Journal. Economic Policy _w(IEF)134825 _x 1945-7731 _g v. 11, n. 1, February 2019, p. 266-291
856			_uhttp://resolver.ebscohost.com/openurl?sid=EBSCO:eoh&genre=article&issn=19457731&ISBN=&volume=11&issue=1&date=20190201&spage=266&pages=266-291&title=American%20Economic%20Journal:%20Economic%20Policy&atitle=Effectiveness%20of%20Fiscal%20Incentives%20for%20R%26D%3A%20Quasi-experimental%20Evidence&aulast=Guceri%2C%20Irem&id=DOI:
942			_cART