Plausibly Exogenous [1369] - Tax Incentives (10/31/2023)
LHS Variable
Firm’s own innovation and that of its technological neighbors
RHS Variable
R&D tax incentives
Source of Exogenous Variation
Change in size-based eligibility thresholds for R&D tax relief
- Dechezleprêtre et al. (2023), “Do Tax Incentives Increase Firm Innovation? An RD Design for R&D, Patents, and Spillovers”