NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Tax Credits and Small Firm R&D Spending

Ajay Agrawal, Carlos Rosell, Timothy S. Simcoe

NBER Working Paper No. 20615
Issued in October 2014, Revised in May 2019

---- Acknowledgments ----

Previously circulated as "Do Tax Credits Affect R&D Expenditures by Small Firms? Evidence from Canada." The Department of Finance, Canada generously provided data for this study. All views expressed herein are solely those of the authors and do not reflect the opinions or positions of the Department of Finance or the National Bureau of Economic Research. This research was funded by the Centre for Innovation and Entrepreneurship at the Rotman School of Management, University of Toronto and the Social Sciences and Humanities Research Council of Canada. We thank our colleagues at the University of Toronto, Boston University, and the Department of Finance, Canada for their advice and assistance. We also thank Iain Cockburn, Greg Leiserson, Jim Poterba, Nirupama Rao, Michael Salinger and two anonymous referees for their comments. Errors remain our own.

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