This study evaluates the effectiveness of tax incentives, with a particular focus on incentives for research and development (R&D). It analyses different design options for tax incentives and shows that input-based R&D tax incentives appear to be the most effective in stimulating additional R&D investment.
Taking into account the lessons learnt from empirical evaluations and the restrictions imposed by Pillar wo, refundable, volume-based tax credits with a broad scope remain a convincing way forward for R&D tax incentives.
This document was provided by the Policy Department for Economy and Growth at the request of the Subcommittee on Tax Matters (FISC).
Dieser Eintrag ist Teil der Universitätsbibliographie.
Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.
Creative Commons Attribution 4.0 International (CC BY 4.0)
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