The Resource An evaluation of research and development tax credits
An evaluation of research and development tax credits
Resource Information
The item An evaluation of research and development tax credits represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item An evaluation of research and development tax credits represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- 47 p.
- Label
- An evaluation of research and development tax credits
- Title
- An evaluation of research and development tax credits
- 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
- Extent
- 47 p.
- Label
- An evaluation of research and development tax credits
- Extent
- 47 p.
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/An-evaluation-of-research-and-development-tax/AT3mg2Kaa50/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An-evaluation-of-research-and-development-tax/AT3mg2Kaa50/">An evaluation of research and development tax credits</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/An-evaluation-of-research-and-development-tax/AT3mg2Kaa50/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An-evaluation-of-research-and-development-tax/AT3mg2Kaa50/">An evaluation of research and development tax credits</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
