Kuusi, Tero; Pajarinen, Mika; Rouvinen, Petri; … - 2016
clear, blind spots in the current Finnish, mainly direct-subsidy-based innovation system. Although the scheme’s design does … the R&D expenditures, but the impact tends not to exceed the amount of the tax subsidy. Based on our results it is … unlikely that even a better-designed R&D tax deduction scheme would bring great value-added to the current, Finnish innovation …