Cappelen, Ådne; Fjærli, Erik; Foyn, Frank; Hægeland, … - Statistisk Sentralbyrå, Government of Norway - 2010
We 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...
