For a European Approach to R&D Tax Incentive(s): study of the European Law Institute

Georges Cavalier (), Rémi Barnéoud, Mehdy Ben Brahim, Pablo Guédon () and Lukasz Stankiewicz ()
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Georges Cavalier: EDPL - Centre d'études et de recherches financières et fiscales - EDPL - Equipe de droit public de Lyon - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon
Pablo Guédon: UJML - Université Jean Moulin - Lyon 3 - Université de Lyon
Lukasz Stankiewicz: EDPL - Centre d'études et de recherches financières et fiscales - EDPL - Equipe de droit public de Lyon - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon

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Abstract: The fall off in economic activity following the financial crisis of 2008 has highlighted the need to encour-age new areas of economic activity. As the European Union deals with the financial and health conse-quences of the COVID-19 pandemic, this continues to be the case. Innovation is a possible generator of economic activity, one which many believe is underutilised in Europe. It is widely agreed that techno-logical advances are important contributors to long-term growth, but research and development (R&D) of new technologies is risky. That is precisely why EU member states incentivise R&D through their tax systems by supporting companies that invest in new technology. Boosting R&D is one of the main objectives of the European Union. A majority of studies conclude that tax incentives stimulate investment in R&D and are an important component in encouraging research-ori-ented economic activity. However, the R&D incentives currently in place in the European Union are not always adequate and in any case piecemeal.

Keywords: economic activity; tax incentive; Research and Development; Activité économique; Incitation fiscale; Recherche & d (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-cfn and nep-pbe
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Published in [Research Report] European Law Institute. 2021

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