Hutschenreiter, Gernot - In: Austrian Economic Quarterly 7 (2002) 2, pp. 74-85
The majority of OECD countries provide support to R&D both through direct subsidies and, increasingly, by means of tax incentives. For a considerable period of time, Austria has been offering an instrument of fiscal support to R&D – the R&D tax allowance – that is rather generous by...