The main research objective is to examine how firms respond to corporate taxation, R&D tax incentives, and disclosure requirements, and to evaluate the effectiveness of these policy instruments in shaping firm behavior and improving economic outcomes.
This research studies how taxation and regulation affect firms’ decisions related to investment and reporting. A particular focus is on the effects of corporate taxes, the effectiveness of R&D tax credits, and the role of disclosure requirements in influencing firms’ behavior. The aim is to produce empirical evidence that supports the design of effective, efficient, and well-targeted public policy. The research relies on econometric methods and large-scale datasets, mainly based on administrative data.
