Comparing practices in R&D tax incentives evaluation : final report

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The item Comparing practices in R&D tax incentives evaluation : final report represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: In a follow up of the November 2006 Communication "Towards a more effective use of tax incentives in favour of R&D" (COM(2006)728), the expert group "R&D tax incentives evaluation" was established to address the need to improve the evaluation of R&D tax incentives, both at individual firm level and on the economy at large, building on identified best practices from the EU and abroad. The key issue examined was the coherence between the methodologies used for evaluating the effectiveness of R&D tax incentives in Europe as to facilitate the comparison of evaluation results and foster mutual policy learning amongst Member States. Findings are summarised in this following report

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Summary: In a follow up of the November 2006 Communication "Towards a more effective use of tax incentives in favour of R&D" (COM(2006)728), the expert group "R&D tax incentives evaluation" was established to address the need to improve the evaluation of R&D tax incentives, both at individual firm level and on the economy at large, building on identified best practices from the EU and abroad. The key issue examined was the coherence between the methodologies used for evaluating the effectiveness of R&D tax incentives in Europe as to facilitate the comparison of evaluation results and foster mutual policy learning amongst Member States. Findings are summarised in this following report