| Revista: | Journal of technology management & innovation |
| Base de datos: | CLASE |
| Número de sistema: | 000331160 |
| ISSN: | 0718-2724 |
| Autores: | Cappelen, Adne1 Fjaerli, Erik1 Haegeland, Torbjorn1 Foyn, Frank1 Moen, Jarle2 Raknerud, Arvid1 Rybalka, Marina1 |
| Instituciones: | 1Statistics Norway, Oslo. Noruega 2Norwegian School of Economics and Business Administration, Department of Finance and Management Science, Bergen. Noruega |
| Año: | 2010 |
| Volumen: | 5 |
| Número: | 3 |
| Paginación: | 96-109 |
| País: | Chile |
| Idioma: | Inglés |
| Tipo de documento: | Artículo |
| Enfoque: | Analítico, descriptivo |
| Resumen en inglés | We find that the Norwegian R&D tax credit scheme introduced in 2002 mainly works as intended. The scheme is costeffective and it is used by a large number of firms. It stimulates these firms to invest more in R&D, and, in particular, the effect is positive for small firms with little R&D experience. The returns on the R&D investments supported by the scheme are positive and generally not different from the returns to other R&D investments. We have found examples of what can be interpreted as tax motivated adjustments to the scheme, but to some extent this must be accepted as a cost to subsidy and support schemes intended for use by a large number of economic agents. This is particularly so when attempts are made to keep administrative expenditures and control routines at a low level |
| Disciplinas: | Economía |
| Palabras clave: | Econometría, Noruega, Sistema tributario, Política científica, Créditos fiscales, Innovación tecnológica, Investigación y desarrollo |
| Texto completo: | Texto completo (Ver HTML) |
