Is the Government Justiﬁed in Reducing R&D Tax Incentives?

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Commentary

Sunil Mani

Janak Nabar

Vol. 51, Issue No. 30, 23 Jul, 2016

Is the Government Justiﬁed in Reducing R&D Tax Incentives?

Vol. 51, Issue No. 30, 23 Jul, 2016

Commentary

Sunil Mani, Janak Nabar

A vast majority of studies assessing the impact of R&D tax incentives provided across the world conclude that such tax incentives spur investments. However, in India only a limited number of ﬁ rms, especially small and medium ones, have actually been taking advantage of the state’s ﬁ scal generosity.

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