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Literatura
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EVALUATIONOFTHEB-INDEXASAMEASUREASSESSING
THEINFLUENCEOFINCOMETAXATION
ONR&DPROFITABILITY
Summary:Withinthepasttwodecadestherewasanincreaseingovernmentalinterestin
usingtaxincentivesthatpromoteR&Dactivities.asaresult,itbecamenecessarytocreate
ameasurethatcouldbeusedtoanalyzetheinfluenceoftaxprovisionsonR&Dactivities
offirms.NowadaysthemostpopularmethodtoperformsuchanalysesistheB-index,con-
structedatthebeginningofthe1980s.Theaimofthisarticleistoevaluatethismeasure,
particularlyinthecontextofcomparingB-indexassumptionstorealityandassessingitsscope
ofperception.