Abstract In this article, we study the use of the international standard for measuring the generosity of research and development tax subsidies, the B-index, as a predictor of the effectiveness of a subsidy. We find a close relationship, with some modifications of the B-index required. We demonstrate how a synthesis of the B-index and a structural model of a firm's wealth-maximizing behavior can be used to evaluate policy proposals regarding modifications to the research and development tax credit.

中文翻译：

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论研发税收抵免的慷慨性和有效性

摘要 在本文中，我们研究了使用国际标准衡量研发税收补贴的慷慨程度，即 B 指数，作为补贴有效性的预测指标。我们发现了密切的关系，需要对 B 指数进行一些修改。我们展示了如何综合 B 指数和公司财富最大化行为的结构模型来评估关于修改研发税收抵免的政策建议。