Relief for research and development as a tax incentive to incur expenditures on R & D area

R&D Tax Incentives

Main findings: • Level-based R&D tax credits are subject to a serious deadweight loss. • Increment-based R&D tax credits are not subject to that deadweight loss, but have their own deficiencies. • The bulk of the empirical evidence concludes that there is no crowding-out but also little additionality. • R&D tax incentives have the advantage of being neutral, less costly to administer, and more ...

Expert Group on R&D Tax Incentives Evaluation Comparing Practices in R&D Tax Incentives Evaluation

R&D Expenditures and Geographical Sales Diversification

This paper empirically examines the role of diversification in export markets on firm-level R&D activities taking account of the potential endogeneity in this relationship. We show that geographical sales diversification across different regions of the world induces UK firms to increase their R&D expenditures, as firms must innovate and develop new products to maintain a competitive edge over t...

What does it take for an R & D tax incentive policy to be effective ? Pierre Mohnen and Boris Lokshin Working

Any opinions expressed here are those of the author(s) and not those of the European Commission. General of the European Commission. We thank the participants of both events for their critical remarks and in particular Bruno van Pottelsberghe, Jacques Mairesse and Vivek Ghosal for their valuable comments. We also wish to thank the anonymous referee for his incisive remarks. We acknowledge finan...

How to Select a Specified Area for Research?

سخن سردبیر Editorial مجله دانشگاه علوم پزشکی رفسنجان دوره 22، فروردین 1402، 2-1 چگونه یک حوزه مشخص برای پژوهش را انتخاب نمائیم؟ How to Select a Specified Area for Research? محسن رضائیان[1] Mohsen Rezaeian برای محققین جوان، انتخاب یک حوزه مشخص برای انجام پژوهش‌های‌شان بسیار ضروری است. پژوهش‌گران جوان به جای آن که توان و نیروی خود را مصروف موضوعات پژوهشی متفاوتی نمایند، با...