The R&D Tax Credit in France: Assessment and Ex-Ante Evaluation of the 2008 Reform
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This article is largely based on a report prepared for and supported by the French Ministry of Higher Education and Research (MESR). However, it does not express the official view of the MESR nor the French Government, and we are only responsible for our results and their interpretation. We have benefitted from helpful comments and suggestions from Steve Bond, Christine Greenhalgh, Bronwyn Hall, Benoit Masquin, Pierre Mohnen and Frédérique Sachwald, as well as from participants to the workshops where we presented this study. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.