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dc.contributor.authorCappelen, Ådne
dc.contributor.authorFjærli, Erik
dc.contributor.authorFoyn, Frank
dc.contributor.authorHægeland, Torbjørn
dc.contributor.authorMøen, Jarle
dc.contributor.authorRaknerud, Arvid
dc.contributor.authorRybalka, Marina
dc.date.accessioned2010-11-15T14:06:13Z
dc.date.available2010-11-15T14:06:13Z
dc.date.issued2010-08
dc.identifier.issn1503-2140
dc.identifier.urihttp://hdl.handle.net/11250/166302
dc.description.abstractWe find that the Norwegian R&D tax credit scheme introduced in 2002 mainly works as intended. The scheme is cost-effective 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.en
dc.language.isoengen
dc.publisherSNFen
dc.relation.ispartofseriesWorking paperen
dc.relation.ispartofseries2010:36en
dc.subjectR&D tax crediten
dc.subjectR&D subsidiesen
dc.subjectinnovation policyen
dc.subjectNorwayen
dc.titleEvaluation of the Norwegian R&D tax credit schemeen
dc.typeWorking paperen


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