The Resource An evaluation of research and development tax credits

An evaluation of research and development tax credits

Label
An evaluation of research and development tax credits
Title
An evaluation of research and development tax credits
Creator
Subject
Language
eng
Summary
This report summarises the findings of a suite of studies, undertaken or commissioned by HM Revenue & Customs (HMRC) to inform an evaluation of the research and development (R&D) tax credit schemes introduced since April 2000. The report comprises three main components: 1) A literature review summarising international evidence of the impact of tax policy on R&D spending and the methodological approaches used to measure this impact; 2) An econometric analysis estimating the price elasticity of R&D spending in the UK using data for years after the introduction of R&D tax credits from companies making tax relief claims; 3) A qualitative survey capturing businesses' views on the effectiveness of the schemes. As the econometric analysis and the survey do not cover all companies making tax relief claims, these components are supplemented by: 4) A monitoring note reporting on the value and volume of R&D tax credits broken down by year, geography, industry sector, etc
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
HMRC
Series statement
HMRC Research Report
Series volume
107
http://library.link/vocab/subjectName
  • R&D
  • tax credit
  • tax incentive
Label
An evaluation of research and development tax credits
Instantiates
Publication
Extent
47 p.
Label
An evaluation of research and development tax credits
Publication
Extent
47 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...