| Autor: |
Ådne Cappelen, Erik Fjærli, Torbjørn Hægeland, Frank Foyn, Jarle Møen, Arvid Raknerud, Marina Rybalka |
| Jazyk: |
English<br />Spanish; Castilian |
| Rok vydání: |
2010 |
| Předmět: |
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| Zdroj: |
Journal of Technology Management & Innovation, Vol 5, Iss 3 (2010) |
| Druh dokumentu: |
article |
| ISSN: |
0718-2724 |
| DOI: |
10.4067/S0718-27242010000300007 |
| Popis: |
We find that the Norwegian R&D tax credit scheme introduced in 2002 mainly works as intended. The scheme is cost-effective and it is used by a large number of firms. It stimulates these firms to invest more in R&D, and, in particular, the effect is positive for small firms with little R&D experience. The returns on the R&D investments supported by the scheme are positive and generally not different from the returns to other R&D investments. We have found examples of what can be interpreted as tax motivated adjustments to the scheme, but to some extent this must be accepted as a cost to subsidy and support schemes intended for use by a large number of economic agents. This is particularly so when attempts are made to keep administrative expenditures and control routines at a low level. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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