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A Study On R&D Tax Incentives: Final Report, Bas Straathof, Elina Gaillard Ladinska, Henk Lm Kox, Remco Mocking
A Study On R&D Tax Incentives: Final Report, Bas Straathof, Elina Gaillard Ladinska, Henk Lm Kox, Remco Mocking
Henk LM Kox
The report gives an overview of R&D tax incentives in the EU Member States, Canada, Israel, Japan, Norway and the United States, analyzing them in the context of the framework of the Europe 2020 strategy. According to the report, 26 EU Member States currently have some type of fiscal encouragement for R&D. The same type of tax incentives is also offered by the OECD countries analyzed in this report. The report also observes that some countries are more similar with respect to their policies than others. The most similar pairs of countries were Denmark and Norway, Portugal and the United …