b-index for R&D investments
EATR for R&D investments
Tax credits for R&D investments
Tax deductions for R&D investments
Super deductions of more than 100% for R&D investments
NPV of depreciation allowances
dummy (1/0) if tax credit prevails
dummy (1/0) if super deduction prevails
dummy (1/0) if tax holiday is allowed for R&D companies
dummy (1/0) if R&D investment can benefit from grants
dummy (1/0) if patent_box regime prevails
dom. normal effective average tax rate (EATR), not R&D specific
dom. normal effective marginal tax rate (EMTR), not R&D specific