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http://hdl.handle.net/2445/116965
Title: | What does it take for and R&D tax incentive policy to be effective? |
Author: | Mohnen, Pierre Lokshin, Boris |
Keywords: | Incentius fiscals Recerca industrial Anàlisi cost-benefici Tax incentives Industrial research Cost effectiveness |
Issue Date: | 2009 |
Publisher: | Institut d’Economia de Barcelona |
Series/Report no: | [WP E-IEB09/09] |
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. |
Note: | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions |
It is part of: | IEB Working Paper 2009/09 |
URI: | http://hdl.handle.net/2445/116965 |
Appears in Collections: | IEB (Institut d’Economia de Barcelona) – Working Papers Publicacions de projectes de recerca finançats per la UE |
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IEB09-09_Mohnen+Lokshin.pdf | 319.35 kB | Adobe PDF | View/Open |
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