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Evaluation of the Norwegian R&D tax credit scheme

Møen, Jarle; Cappelen, Ådne; Fjærli, Erik; Foyn, Frank; Hægeland, Torbjørn; Raknerud, Arvid; Rybalka, Marina
Journal article, Peer reviewed
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URI
http://hdl.handle.net/11250/163552
Date
2010
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Abstract
We find that the Norwegian R&D tax credit scheme introduced in 2002 mainly works as intended. The scheme is costeffective

and it is used by a large number of firms. It stimulates these firms to invest more in R&D, and, in particular, the

effect is positive for small firms with little R&D experience. The returns on the R&D investments supported by the

scheme are positive and generally not different from the returns to other R&D investments. We have found examples of

what can be interpreted as tax motivated adjustments to the scheme, but to some extent this must be accepted as a cost

to subsidy and support schemes intended for use by a large number of economic agents. This is particularly so when

attempts are made to keep administrative expenditures and control routines at a low level.
Publisher
Universidad Alberto Hurtado
Journal
Journal of Technology Management & Innovation

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