Data and Code for: Profit Taxation, R&D Spending, and Innovation

  • Andreas Lichter (Creator)
  • Max Löffler (Creator)
  • Ingo E. Isphording (Creator)
  • Felix Pöge (Creator)
  • Thu-Van Nguyen (Creator)
  • Sebastian Siegloch (Creator)

Dataset

Description

This archive contains the replication files for our paper “Profit Taxation, R&D Spending, and Innovation.”
Date made available8 Jan 2025
PublisheropenICPSR

Keywords

  • business taxation
  • firms
  • R&D
  • innovation
  • patents

JEL classifications

  • h25 - Business Taxes and Subsidies including sales and value-added (VAT)
  • h32 - Fiscal Policies and Behavior of Economic Agents: Firm
  • o31 - Innovation and Invention: Processes and Incentives
  • o32 - Management of Technological Innovation and R&D

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