Sökning: "Martin Bruns"

Hittade 1 uppsats innehållade orden Martin Bruns.

  1. 1. Tax incentives on research and development : Effects in times of economic distress

    Magister-uppsats, Högskolan Dalarna/Institutionen för kultur och samhälle

    Författare :Martin Bruns; [2021]
    Nyckelord :R D; BERD; tax incentives; OECD; economic distress;

    Sammanfattning : Tax incentives on research and development (R&D) are an important and widely used policyinstrument to elevate business enterprise expenditure on R&D (BERD). In times of economicdistress, firms tend to reduce their R&D investments, although it is crucial for long-termeconomic growth to keep those at a stable level. LÄS MER