Wasiluk, Dorota; Białek-Jaworska, Anna - In: Central European economic journal 7 (2020) 54, pp. 110-126
The paper aims to find the relationship between corporate expenditures on R&D and tax burdens comparing German with … French R&D incentives. We use the OLS method for the financial and patent cross-sectional data retrieved from the Amadeus …) spend less on R&D. These are in line with findings of a positive relationship between corporate R&D investment and tax …