Essays about: "R D tax incentives"

Showing result 1 - 5 of 8 essays containing the words R D tax incentives.

  1. 1. The Impact of a Reversal of R&D Tax Credit Schemes on Innovation Output

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Sophie Adamiok; [2021]
    Keywords : Output Additionality; R D persistence; R D subsidies; SII; Tax Credits;

    Abstract : This paper examines the effect of scaling back R&D tax credit schemes on the innovativeness of an economy. While prior research has tended to find a positive link between indirect R&D subsidies and an economy's innovation output when a subsidy was enacted or increased, the effects of a reverse case, where R&D tax incentives are abandoned or reduced, remains largely unexamined. READ MORE

  3. 2. Tax incentives on research and development : Effects in times of economic distress

    University essay from Högskolan Dalarna/Institutionen för kultur och samhälle

    Author : Martin Bruns; [2021]
    Keywords : R D; BERD; tax incentives; OECD; economic distress;

    Abstract : Tax incentives on research and development (R&D) are an important and widely used policyinstrument to elevate business enterprise expenditure on R&D (BERD). In times of economicdistress, firms tend to reduce their R&D investments, although it is crucial for long-termeconomic growth to keep those at a stable level. READ MORE

  4. 3. Fiscal Policy, R&D and Innovation

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Maria Martin; [2021]
    Keywords : Innovation; R D; Tax Incentives and Direct Funding; Dynamic Fixed Effects; Macroeconomic Panel Data; Income Inequality.; Business and Economics;

    Abstract : Innovation, made possible through Research and Development (R&D) is a major driving force of economic growth. Due to its quasi-public good nature investments in R&D is usually below the social optimum. Governments use different policy instruments to correct this market failure. READ MORE

  5. 4. R&D tax incentives : Do R&D tax incentives stimulate innovations and economic growth? Evidence of OECD countries

    University essay from Södertörns högskola/Nationalekonomi

    Author : Hanna Spinova; [2018]
    Keywords : R D tax incentives; direct funding for business R D; market failure; spillover effect; patent; public support; innovation; innovative activity;

    Abstract : This study investigates the impact of tax incentives on the firms’ innovative activity and economic growth by using sample of 28 OECD countries. The study using panel data analysis and applies fixed effect OLS models. READ MORE

  6. 5. To what extent are tax incentives for research & development compatible with European Union Law?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Tobias Bornemann; [2012]
    Keywords : tax incentives; R D; EU Law; Tax Law; European Tax Law; International Tax Law; Law and Political Science;

    Abstract : The paper deals with the question to what extent tax incentives especially designed to promote research and development are compatible with European Union Law. Therefore tax incentives are analysed with special regard to the Fundamental Freedoms and the State aid provision. READ MORE