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- W99763099 abstract "An increasing number of countries support private R&D activity by fiscal incentives in response to the tightening international tax competition. Consequently, the importance of direct R&D subsidies is diminishing. This paper describes R&D tax incentive mechanisms in OECD countries and surveys the evidence on the effectiveness of tax incentives on R&D. Despite patchy and partly conflicting evidence, tax incentives seem to be efficient in encouraging R&D. However, the efficiency is not exceptional when compared to direct subsidies. Moreover, tax incentives and direct subsidies seem to be substitutes. Tax incentive mechanisms based on the increment of R&D seem to be slightly more efficient than tax incentive mechanisms based on the level of R&D." @default.
- W99763099 created "2016-06-24" @default.
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- W99763099 date "2006-01-01" @default.
- W99763099 modified "2023-09-27" @default.
- W99763099 title "VEROKANNUSTIMET INNOVAATIOPOLITIIKAN VÄLINEENÄ - KATSAUS VEROKANNUSTIMIEN KÄYTTÖÖN OECD-MAISSA" @default.
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