We analyse R&D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment. We measure the incentive's impact on the firm's total tax payments and the R&D cost by means of the simulation model European Tax Analyzer....

The paper analysis all forms of preferential tax treatment (tax rates, all sorts of incentives, simplification measures and reliefs from other taxes that are based on corporate income) of corporate income tax of SMEs as one of the measures to boost the economic growth. The analysis is...

We analyse Ramp;D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment. We measure the incentive's impact on the firm's total tax payments and the Ramp;D cost by means of the simulation model European Tax...