Publication

The research and development tax incentives: a comparative analysis of various national mechanisms

2005
Reports

Abstract

R&D tax incentives (RDTIs) – here defined as R&D tax credits and other special incentives – must be viewed as the fiscal translation of conflicting goals among all players in the public and private sectors. A comparative analysis of the various national mechanisms among OECD countries as well as a focus on the French experiences will help us to identify and to understand the different types of constraints that RDTIs have to satisfy. We thus intend to show that it does exist national fiscal systems of innovation that are almost neglected in standard NSI frameworks despite their growing weight in national S&T policies.

Official source

https://infoscience.epfl.ch/entities/publication/e2a90524-2a46-41d0-b345-5c7f44fc2d82

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2005
Reports

Abstract

Official source

https://infoscience.epfl.ch/entities/publication/e2a90524-2a46-41d0-b345-5c7f44fc2d82

About this result

Related concepts (27)

Tax

A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to collectively fund government spending, public expenditures, or as a way to regulate and reduce negative externalities. Tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs.

Private sector

The private sector is the part of the economy, sometimes referred to as the citizen sector, which is owned by private groups, usually as a means of establishment for profit or non profit, rather than being owned by the government. The private sector employs most of the workforce in some countries. In private sector, activities are guided by the motive to earn money. A 2013 study by the International Finance Corporation (part of the World Bank Group) identified that 90 percent of jobs in developing countries are in the private sector.

Environmental tax

An environmental tax, ecotax (short for ecological taxation), or green tax is a tax levied on activities which are considered to be harmful to the environment and is intended to promote environmentally friendly activities via economic incentives. A notable example is carbon tax. Such a policy can complement or avert the need for regulatory (command and control) approaches. Often, an ecotax policy proposal may attempt to maintain overall tax revenue by proportionately reducing other taxes (e.g.

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The research and development tax incentives: a comparative analysis of various national mechanisms

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