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A Study on R&D Tax Incentives - Final report

Cpb, Capp, Case, Cepii, Etla, Ifo, Ihs Ifs and Ihs
Additional contact information
Cpb: CPB
Capp: CAPP
Case: CASE
Cepii: CEPII
Etla: ETLA
Ifo: IFO
Ihs Ifs: IFS
Ihs: IHS

Authors registered in the RePEc Author Service: Maciej Sobolewski ()

No 52, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: Investment in research and innovation plays a critical role in kick-starting smart growth and upgrading the competitiveness of European companies. In the post-crisis world, Europe needs innovation more than ever before to keep up with the rapid technology advances and growing global competition. R&D tax incentives are an important innovation policy tool widely used in Europe. In some countries, during the crisis, tax instruments have become increasingly important for stimulating private R&D than direct funding. The recent study conducted jointly by DG TAXUD and DG GROW finds fiscal incentives for R&D expenses to be effective in stimulating investment in R&D. The size of the effect varies across countries which can be linked to country specific features, but, crucially, also to differences in the design and organisational practices of the fiscal schemes. The study identifies what are good designs for R&D tax incentives and which features are to be avoided. To answer this question, the study benchmarks the 80 existing R&D tax incentives in 33 countries (including all EU Member States) based on a number of identified good practices in design and administration.

Keywords: European Union; taxation; R&D tax incentives (search for similar items in EconPapers)
JEL-codes: H20 H29 (search for similar items in EconPapers)
Pages: 128 pages
Date: 2015-01
New Economics Papers: this item is included in nep-acc, nep-eur, nep-ino, nep-pbe, nep-sbm and nep-tid
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