Abstract
In this article, we study the use of the international standard for measuring the generosity of research and development tax subsidies, the B-index, as a predictor of the effectiveness of a subsidy. We find a close relationship, with some modifications of the B-index required. We demonstrate how a synthesis of the B-index and a structural model of a firm's wealth-maximizing behavior can be used to evaluate policy proposals regarding modifications to the research and development tax credit.
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