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Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/116965
What does it take for and R&D tax incentive policy to be effective?
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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.
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MOHNEN, Pierre, LOKSHIN, Boris. What does it take for and R&D tax incentive policy to be effective?. _IEB Working Paper 2009/09_. [consulta: 24 de gener de 2026]. [Disponible a: https://hdl.handle.net/2445/116965]