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IEB09-09_Mohnen+Lokshin.pdf (319.35 KB)

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Working paper

Publication date

2009

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cc-by-nc-nd, (c) Mohnen et al., 2009
Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/116965

What does it take for and R&D tax incentive policy to be effective?

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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.

Subject

Incentius fiscals, Recerca industrial, Anàlisi cost-benefici

Subject (English)

Tax incentives, Industrial research, Cost effectiveness

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IEB (Institut d’Economia de Barcelona) – Working Papers
Publicacions de projectes de recerca finançats per la UE

Citation

MOHNEN, Pierre and LOKSHIN, Boris. What does it take for and R&D tax incentive policy to be effective?. IEB Working Paper 2009/09. [consulted: 14 of August of 2026]. Available at: https://hdl.handle.net/2445/116965

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