The Resource Design and evaluation of tax incentives for business research and development : good practice and future developments : final report

Design and evaluation of tax incentives for business research and development : good practice and future developments : final report

Label
Design and evaluation of tax incentives for business research and development : good practice and future developments : final report
Title
Design and evaluation of tax incentives for business research and development : good practice and future developments : final report
Creator
Subject
Language
eng
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 the report "Comparing practices in R&D tax incentives evaluation". In 2009, the tax expert group re-examined the current guidelines on the design and evaluation of R&D tax incentives (first developed in 2005), assessed the impact of tax incentive schemes on R&D investment location, and analysed the relationship between tax incentives schemes and R&D collaboration. The work of the group also examined the role of financing constraints on the ability of firms to undertake R&D investments. A one day workshop with national experts from Member States was held in Brussels in October 2009. This final report of the group comprises a main report and annexed papers covering: the effect of R&D tax incentives on location of R&D investment, tax incentives for industry-science collaboration, financing constraints for industrial innovation, and summaries of R&D tax incentive schemes in EU and non-EU countries. It provides important insights for ongoing policy discussions on best-practice in the design, implementation and evaluation of R&D tax incentive schemes
Geographic coverage
European Union
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
Expert Group on Impacts of R&D Tax Incentives
http://library.link/vocab/subjectName
  • research and development
  • tax incentive
Label
Design and evaluation of tax incentives for business research and development : good practice and future developments : final report
Instantiates
Publication
Extent
90 p.
Label
Design and evaluation of tax incentives for business research and development : good practice and future developments : final report
Publication
Extent
90 p.

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      52.37366609999999 4.9336932
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