R&D Tax Incentive Implementation Rate: A Novel Approach to Analysing Attractiveness of Tax Incentives

The article discusses the current methodology used to evaluate relative attractiveness of R&D tax incentives, namely the B-index. It describes the evolution of the methodology, as well as its main limitations and drawbacks. It further suggests a novel complementary approach to analysing the att...

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Bibliographic Details
Main Author: Katsiaryna Marmilava
Format: Article
Language:English
Published: University of Miskolc 2024-04-01
Series:Theory, Methodology, Practice
Subjects:
Online Access:https://ojs.uni-miskolc.hu/index.php/tmp/article/view/2414