Tax incentives... or subsidies for business RandD?

We study whether firms' actual use of RandD subsidies and tax incentives is correlated with financing constraints -internal and external- and appropriability difficulties and investigate whether both tools are substitutes. We compare the use of both policies by SMEs and by large firms and find...

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Bibliographic Details
Published in:Small business economics 2014-10, Vol.43 (3), p.571-596
Main Authors: Busom, Isabel, Corchuelo, Beatriz, Martínez-Ros, Ester
Format: Article
Language:English
Subjects:
Innovation
Intellectual property
Size of enterprise
Small and medium sized enterprises
Subsidies
Tax incentives
Online Access:Get full text
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