Sökning: "R D tax incentives"

Visar resultat 1 - 5 av 10 uppsatser innehållade orden R D tax incentives.

1. 1. The Impact of a Reversal of R&D Tax Credit Schemes on Innovation Output

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Författare :Sophie Adamiok; [2021]
   Nyckelord :Output Additionality; R D persistence; R D subsidies; SII; Tax Credits;

   Sammanfattning : This paper examines the effect of scaling back R&D tax credit schemes on the innovativeness of an economy. While prior research has tended to find a positive link between indirect R&D subsidies and an economy's innovation output when a subsidy was enacted or increased, the effects of a reverse case, where R&D tax incentives are abandoned or reduced, remains largely unexamined. LÄS MER

3. 2. 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

4. 3. Fiscal Policy, R&D and Innovation

   Master-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Maria Martin; [2021]
   Nyckelord :Innovation; R D; Tax Incentives and Direct Funding; Dynamic Fixed Effects; Macroeconomic Panel Data; Income Inequality.; Business and Economics;

   Sammanfattning : Innovation, made possible through Research and Development (R&D) is a major driving force of economic growth. Due to its quasi-public good nature investments in R&D is usually below the social optimum. Governments use different policy instruments to correct this market failure. LÄS MER

5. 4. R&D tax incentives : Do R&D tax incentives stimulate innovations and economic growth? Evidence of OECD countries

   Master-uppsats, Södertörns högskola/Nationalekonomi

   Författare :Hanna Spinova; [2018]
   Nyckelord :R D tax incentives; direct funding for business R D; market failure; spillover effect; patent; public support; innovation; innovative activity;

   Sammanfattning : This study investigates the impact of tax incentives on the firms’ innovative activity and economic growth by using sample of 28 OECD countries. The study using panel data analysis and applies fixed effect OLS models. LÄS MER

7. 5. Patentboxen - ett tillåtet skatteincitament för FoU?

   Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Linda Johansson; [2017]
   Nyckelord :patentbox; statsstödsregler; konkurrensregler; etableringsfrihet; OECD- och G20 länderna; Law and Political Science;

   Sammanfattning : Denna uppsats handlar om patentboxen om hur den utformats mot bakgrund av den kritik den fått, vilket resulterat i en ny modifierad metod, den s.k. Nexus approach. Sverige har inte tidigare anammat detta system och fått kritik för detta eftersom vissa anser att Sveriges konkurrenskraft gentemot Europa kan komma att minska. LÄS MER