it is strategically important to use public funds to promote innovative activity in firmsto achieve the optimal level of R&D investment.Since 2000,indirect public supportthrough tax credits has become more prominent and is currently the main form of public R&D support for most OECD countries.This paper evaluates the impact of SIFIDE, the Portuguese system of tax incentives to corporate R&D investment, on firms’ behaviour.The results show the effectiveness of SIFIDE in promoting investment in R&D, both through the impact of the program on intangible investment and on R&D staff https://www.gee.gov.pt/RePEc/WorkingPapers/GEE_PAPERS_158.pdf
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