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Replication data for: Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence

Version
1
Resource Type
Dataset
Creator
  • Guceri, Irem
  • Liu, Li
Publication Date
2019-02-01
Description
  • Abstract

    We 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.
Availability
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Relations
  • Is supplement to
    DOI: 10.1257/pol.20170403 (Text)
Publications
  • Guceri, Irem, and Li Liu. “Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence.” American Economic Journal: Economic Policy 11, no. 1 (February 2019): 266–91. https://doi.org/10.1257/pol.20170403.
    • ID: 10.1257/pol.20170403 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-13

Guceri, Irem; Liu, Li (2019): Replication data for: Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E114719V1