Taxation and Innovation
This paper reviews the empirical evidence on the effects of tax incentives on R&D, innovation, and productivity and on the effects of the tax burden on the relocation of R&D facilities. It discusses the various costs and benefits that have to be taken into account in the computation of the effectiveness of tax incentives on innovation. The paper ends with 10 policy lessons that can be drawn from the evidence reported in the literature.
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| Language: | English |
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Inter-American Development Bank
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| Subjects: | Taxation, Research and Development, Small Business, Productivity Level, Intellectual Property, Tax Administration, Innovation, Fiscal Incentive, Income Tax, Tax Rate, H25 - Business Taxes and Subsidies, H32 - Firm, O32 - Management of Technological Innovation and R&D, O38 - Government Policy, R&D;innovation;tax incentives;tax burden;tax competition;relocation of R&D, |
| Online Access: | http://dx.doi.org/10.18235/0004249 https://publications.iadb.org/en/taxation-and-innovation |
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dig-bid-node-322162022-05-18T13:48:01ZTaxation and Innovation 2022-05-12T00:05:00+0000 http://dx.doi.org/10.18235/0004249 https://publications.iadb.org/en/taxation-and-innovation Inter-American Development Bank Taxation Research and Development Small Business Productivity Level Intellectual Property Tax Administration Innovation Fiscal Incentive Income Tax Tax Rate H25 - Business Taxes and Subsidies H32 - Firm O32 - Management of Technological Innovation and R&D O38 - Government Policy R&D;innovation;tax incentives;tax burden;tax competition;relocation of R&D This paper reviews the empirical evidence on the effects of tax incentives on R&D, innovation, and productivity and on the effects of the tax burden on the relocation of R&D facilities. It discusses the various costs and benefits that have to be taken into account in the computation of the effectiveness of tax incentives on innovation. The paper ends with 10 policy lessons that can be drawn from the evidence reported in the literature. Inter-American Development Bank Pierre Mohnen IDB Publications Latin America and the Caribbean en |
| institution |
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| collection |
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| country |
Estados Unidos |
| countrycode |
US |
| component |
Bibliográfico |
| access |
En linea |
| databasecode |
dig-bid |
| tag |
biblioteca |
| region |
America del Norte |
| libraryname |
Biblioteca Felipe Herrera del BID |
| language |
English |
| topic |
Taxation Research and Development Small Business Productivity Level Intellectual Property Tax Administration Innovation Fiscal Incentive Income Tax Tax Rate H25 - Business Taxes and Subsidies H32 - Firm O32 - Management of Technological Innovation and R&D O38 - Government Policy R&D;innovation;tax incentives;tax burden;tax competition;relocation of R&D Taxation Research and Development Small Business Productivity Level Intellectual Property Tax Administration Innovation Fiscal Incentive Income Tax Tax Rate H25 - Business Taxes and Subsidies H32 - Firm O32 - Management of Technological Innovation and R&D O38 - Government Policy R&D;innovation;tax incentives;tax burden;tax competition;relocation of R&D |
| spellingShingle |
Taxation Research and Development Small Business Productivity Level Intellectual Property Tax Administration Innovation Fiscal Incentive Income Tax Tax Rate H25 - Business Taxes and Subsidies H32 - Firm O32 - Management of Technological Innovation and R&D O38 - Government Policy R&D;innovation;tax incentives;tax burden;tax competition;relocation of R&D Taxation Research and Development Small Business Productivity Level Intellectual Property Tax Administration Innovation Fiscal Incentive Income Tax Tax Rate H25 - Business Taxes and Subsidies H32 - Firm O32 - Management of Technological Innovation and R&D O38 - Government Policy R&D;innovation;tax incentives;tax burden;tax competition;relocation of R&D Inter-American Development Bank Taxation and Innovation |
| description |
This paper reviews the empirical evidence on the effects of tax incentives on R&D, innovation, and productivity and on the effects of the tax burden on the relocation of R&D facilities. It discusses the various costs and benefits that have to be taken into account in the computation of the effectiveness of tax incentives on innovation. The paper ends with 10 policy lessons that can be drawn from the evidence reported in the literature. |
| author2 |
Pierre Mohnen |
| author_facet |
Pierre Mohnen Inter-American Development Bank |
| topic_facet |
Taxation Research and Development Small Business Productivity Level Intellectual Property Tax Administration Innovation Fiscal Incentive Income Tax Tax Rate H25 - Business Taxes and Subsidies H32 - Firm O32 - Management of Technological Innovation and R&D O38 - Government Policy R&D;innovation;tax incentives;tax burden;tax competition;relocation of R&D |
| author |
Inter-American Development Bank |
| author_sort |
Inter-American Development Bank |
| title |
Taxation and Innovation |
| title_short |
Taxation and Innovation |
| title_full |
Taxation and Innovation |
| title_fullStr |
Taxation and Innovation |
| title_full_unstemmed |
Taxation and Innovation |
| title_sort |
taxation and innovation |
| publisher |
Inter-American Development Bank |
| url |
http://dx.doi.org/10.18235/0004249 https://publications.iadb.org/en/taxation-and-innovation |
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AT interamericandevelopmentbank taxationandinnovation |
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1809108311444815872 |