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DC Field | Value | Language |
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dc.contributor.author | Mohnen, Pierre | - |
dc.contributor.author | Lokshin, Boris | - |
dc.date.accessioned | 2017-10-24T06:12:06Z | - |
dc.date.available | 2017-10-24T06:12:06Z | - |
dc.date.issued | 2009 | - |
dc.identifier.uri | http://hdl.handle.net/2445/116965 | - |
dc.description.abstract | We take a critical look at how to assess the effectiveness of R&D tax incentives. The net welfare gain is shown to be sensitive to a certain number of parameters. In particular, the deadweight loss associated with level-based tax incentives depends on the ex-ante R&D level. We report on the success of a past policy changes and simulate the effect of various parameter changes in the existing Dutch R&D tax incentive scheme. We show that this policy is more effective for small firms than for large firms. We end with a discussion of the pros and cons of volume-based versus incremental R&D tax incentives. | ca |
dc.format.extent | 34 p. | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | eng | ca |
dc.publisher | Institut d’Economia de Barcelona | ca |
dc.relation.isformatof | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions | - |
dc.relation.ispartof | IEB Working Paper 2009/09 | - |
dc.relation.ispartofseries | [WP E-IEB09/09] | cat |
dc.rights | cc-by-nc-nd, (c) Mohnen et al., 2009 | - |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ | - |
dc.source | IEB (Institut d’Economia de Barcelona) – Working Papers | - |
dc.subject.classification | Incentius fiscals | cat |
dc.subject.classification | Recerca industrial | cat |
dc.subject.classification | Anàlisi cost-benefici | - |
dc.subject.other | Tax incentives | eng |
dc.subject.other | Industrial research | eng |
dc.subject.other | Cost effectiveness | - |
dc.title | What does it take for and R&D tax incentive policy to be effective? | ca |
dc.type | info:eu-repo/semantics/workingPaper | ca |
dc.relation.projectID | info:eu-repo/grantAgreement/EC/FP7/217436/EU//SCIFI-GLOW | - |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca |
Appears in Collections: | IEB (Institut d’Economia de Barcelona) – Working Papers Publicacions de projectes de recerca finançats per la UE |
Files in This Item:
File | Description | Size | Format | |
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IEB09-09_Mohnen+Lokshin.pdf | 319.35 kB | Adobe PDF | View/Open |
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