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Thesis

Tax incentives, R&D; and productivity

Abstract:

This thesis explores the causal relationships between tax incentives, research and development (R&D;) and productivity. Using R&D; survey data from the United Kingdom (UK) Office for National Statistics and administrative data on corporation tax returns from HM Revenue and Customs, I first conduct empirical analyses of tax incentive policies for R&D;, and then estimate the elasticity of output with respect to firms' own R&D; efforts as well as external R&D; performed b...

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Institution:
University of Oxford
Department:
Social Sciences Division - Economics

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Role:
Supervisor
Publication date:
2014
Type of award:
DPhil
Level of award:
Doctoral
Awarding institution:
Oxford University, UK
URN:
uuid:bd82c1ac-cade-4717-8411-eb577d002ecf
Local pid:
ora:11468

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