Estimating the Incremental Impacts of a Provincial Tax Credit on Business R&D Expenditures Using a Natural Experiment in British Columbia, Working Paper 2014-06, Economic Research and Policy Analysis Branch Working Paper Series

Strategic Policy Sector

Estimating the Incremental Impacts of a Provincial Tax Credit on Business R&D Expenditures Using a Natural Experiment in British Columbia, Working Paper 2014-06, Economic Research and Policy Analysis Branch Working Paper Series

The introduction of the 1999 R&D tax credit in British Columbia (BC) is used to estimate the average treatment effect (ATE) of a provincial R&D tax credit on BC enterprises' R&D expenditure. The ATE estimated in this study is the average percentage change in firm-level R&D expenditures before and after the introduction of the BC tax credit compared to the average percentage change from a control group (Alberta R&D performing firms) that had not witnessed any fiscal change in the period studied (1998–2002).

Date: 2014
Format: HTML, PDF
Catalogue number: Iu172-1/2014-6E-PDF
ISBN: 978-1-100-22790-0

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