Tax incentives for R&D: a critical evaluation

Barry Bozeman, Albert N. Link

Research output: Contribution to journalArticlepeer-review

30 Scopus citations


A number of policy proposals have recently been presented that seek to address the problem of declining productivity growth. Many of these are aimed at encouraging private R&D spending through tax incentives. This paper first reviews some of these proposals, then evaluates tax incentives per se as a policy tool for encouraging R&D growth, and finally offers suggestions for redesigning R&D related tax incentive policies.

Original languageEnglish (US)
Pages (from-to)21-31
Number of pages11
JournalResearch Policy
Issue number1
StatePublished - Feb 1984
Externally publishedYes

ASJC Scopus subject areas

  • Strategy and Management
  • Management Science and Operations Research
  • Management of Technology and Innovation


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