-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …

growth. In this paper we study the effects of tax and subsidy policies on entrepreneurs' choice of riskiness of an innovation … project and on their mode of commercializing the innovation (market entry versus sale). Limited loss offset provisions in the … fundamental policy trade-off between the declared goals of promoting employment and innovation in small, entrepreneurial firms …

-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale … desire of governments to foster risky 'breakthrough' innovations. -- business taxation ; innovation ; market entry …

patent boxes and R&D subsidies to promote innovation. We show that when countries set their tax policies non …-cooperatively, innovation is fostered, at the margin, only by the R&D subsidy, whereas the patent box tax rate is targeted at attracting …

countries can simultaneously use patent boxes and R&D subsidies to promote innovation. We show that when countries set their tax … policies unilaterally, innovation is fostered, at the margin, only by the R&D subsidy. The patent box tax rate is instead …

-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …