Tax Incentives for Research and Development

This paper aims to discuss the use of tax incentives for the promotion of business expenditures on Research and Development (RD). In the 1980s, only a few countries, including Canada, the United States and France, were implementing tax breaks for RD. By the 2000s, however, many countries from both the developed and the developing world had adopted policy packages that included a version of tax breaks for RD activity. In view of this trend, the question of the effectiveness of RD tax incentive schemes in generating additional privately funded RD has become ever more important.

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Bibliographic Details
Main Authors: Correa, Paulo G., Guceri, Irem
Format: Brief biblioteca
Language:English
en_US
Published: World Bank, Washington, DC 2013-10
Subjects:ACCOUNTING, ALLOCATION OF RESOURCES, AMORTIZATION, AVAILABILITY OF DATA, BENEFICIARIES, BENEFICIARY, BOND, CAPABILITIES, CAPITAL ALLOCATION, CAPITAL EXPENDITURE, CAPITAL EXPENDITURES, CLAIMANT, CLEAN TECHNOLOGY, COMPETITIVENESS, COMPLIANCE COSTS, CONFIDENTIALITY, CORPORATE INCOME TAX, CORPORATE TAX, CORPORATE TAX RATES, CORPORATION TAX, COST OF CAPITAL, CREDIT SYSTEM, CURRENT EXPENDITURES, CUSTOMS, DATA AVAILABILITY, DEDUCTIONS, DEVELOPING COUNTRIES, DISCOUNT RATE, ENTERPRISE SURVEYS, EQUIPMENT, EXPENDITURE, FEDERAL TAX, FINANCIAL CRISIS, FIXED CAPITAL, GOVERNMENT FINANCING, GOVERNMENT FUNDING, GOVERNMENT SUPPORT, HOST COUNTRIES, INCENTIVE STRUCTURES, INDUSTRY SCOREBOARD, INNOVATION, INNOVATION POLICIES, INNOVATION POLICY, INNOVATIONS, INSTALLATION, INSTITUTION, INSTRUMENT, INTELLECTUAL PROPERTY, INTEREST RATE, INTERNAL REVENUE, INVENTION, INVESTING, INVESTMENT BANK, INVESTMENT BEHAVIOR, JURISDICTION, MARGINAL COST, MARGINAL RATE OF RETURN, MICRODATA, MIDDLE-INCOME COUNTRIES, MINISTRY OF ECONOMY, NET BENEFIT, NEW PRODUCTS, NEW TECHNOLOGY, OPPORTUNITY COST, OUTPUT, OUTPUTS, POLICY EVALUATION, POLICY IMPLEMENTATION, POLICY RESPONSES, PRIVATE SECTOR, PRODUCTIVITY, PUBLIC AGENCIES, PUBLIC ECONOMICS, REAL ESTATE, RED TAPE, RESULT, RESULTS, SMALL BUSINESS, SOCIAL COST, STARTUPS, SUB-NATIONAL, TAX, TAX AUTHORITIES, TAX AUTHORITY, TAX BASE, TAX BREAK, TAX BREAKS, TAX CONSULTANTS, TAX CREDIT, TAX CREDITS, TAX EXPENDITURES, TAX INCENTIVE, TAX INCENTIVES, TAX INSTRUMENTS, TAX LIABILITY, TAX POLICY, TAX RATE, TAX RATES, TAX RELIEF, TAX RETURNS, TAX REVENUE, TAX REVENUES, TAX SYSTEMS, TAX TABLES, TAX TREATMENT, TAXABLE INCOME, TAXATION, TECHNOLOGICAL INNOVATION, TIME PERIOD, TRANSPARENCY, UNFAIR COMPETITION, USE TAX, WORLD DEVELOPMENT INDICATORS,
Online Access:http://documents.worldbank.org/curated/en/2013/10/20337406/tax-incentives-research-development
http://hdl.handle.net/10986/23659
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