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Do the effects of R&D tax credits vary across industries? A meta regression analysis

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Figure

Table 1. List of papers included in the meta-regression database: Positive tax-credit measures (estimates of the additionality ratio)
Table 2. List of papers included in the meta-regression database: Negative tax-credit measures (estimates of the user-cost elasticity)
Table 3. Definition of indicators and descriptive statistics
Table 4. MRA results: Positive tax-credit measures. Dependent variable: TSTAT (t-statistic of the estimated additionality ratio)
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