@book{fa251ba008144e65add424b1a3b205f7,
title = "Taxation and innovation",
abstract = "This paper reviews the empirical evidence on the effects of tax incentives on R&D, innovation, and productivity and on the effects of the tax burden on the relocation of R&D facilities. It discusses the various costs and benefits that have to be taken into account in the computation of the effectiveness of tax incentives on innovation. The paper ends with 10 policy lessons that can be drawn from the evidence reported in the literature.",
author = "Pierre Mohnen",
year = "2022",
month = may,
doi = "10.18235/0004249",
language = "English",
series = "IDB Technical Note",
publisher = "Inter-American Development bank",
number = "2480",
address = "United States",
}