ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Is the Government Justified in Reducing R&D Tax Incentives?

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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