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Additionality or crowding-out? An overall evaluation of public R&D subsidy on private R&D expenditure
Marino, Marianna; Lhuillery, Stéphane; Parrotta, Pierpaolo - In: Research policy : policy, management and economic … 45 (2016) 9, pp. 1715-1730
Persistent link: https://www.econbiz.de/10011599893
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Research and Development Statistics: Implied tax subsidy rates on R&D expenditures (Edition 2023)
OECD - 20XX
The latest indicators and information on R&D tax incentives also feature on the dedicated OECD website Measuring R&D tax incentives , including the latest edition of OECD R&D tax incentive country profiles .
Persistent link: https://www.econbiz.de/10014567931
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Research and Development Statistics: Implied tax subsidy rates on R&D expenditures (Edition 2021)
OECD - 2021
The latest indicators and information on R&D tax incentives also feature on the dedicated OECD website Measuring R&D tax incentives , including the latest edition of OECD R&D tax incentive country profiles .
Persistent link: https://www.econbiz.de/10013377168
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The impact of R&D tax incentives on R&D costs and income tax burden
Elschner, Christina (contributor);  … - 2008
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....
Persistent link: https://www.econbiz.de/10003794012
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The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden
Elschner, Christina - 2010
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...
Persistent link: https://www.econbiz.de/10012715240