Tag Archives: Nirupama Rao

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

From Nirupama Rao: This paper examines the impact of the R&D tax credit between 1981-1991 using confidential IRS data from corporate tax returns. The key advances on previous work are an instrumental variables strategy based on tax law changes that addresses … Continue reading

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