Marmilava, Katsiaryna (2020) Reshaping R&D Tax Incentive Policy in Terms of International Tax Competition. EURÓPAI TÜKÖR: AZ INTEGRÁCIÓS STRATÉGIAI MUNKACSOPORT KÉTHAVONTA MEGJELENŐ FOLYÓIRATA, 23 (4). pp. 43-57. ISSN 1416-6151 (nyomtatott); 2560-287X (elektronikus)
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Abstract
Policies to stimulate research and development are high on the government’s agenda and affect businesses growing internationally. The article highlights the role of tax incentives in the policy mix to promote private research and development (R&D). It discusses evolution and recent trends in R&D tax incentive schemes in European countries. The impact of international tax competition on their adoption and gene-rosity is investigated. Moreover, a decision-making model on implementation and generosity of R&D tax incentives is introduced.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | R&D tax incentives; tax relief; tax support; generosity of tax incentives; tax competition |
| Subjects: | H Social Sciences / társadalomtudományok > HB Economic Theory / közgazdaságtudomány H Social Sciences / társadalomtudományok > HC Economic History and Conditions / gazdaság története és alapelvek H Social Sciences / társadalomtudományok > HC Economic History and Conditions / gazdaság története és alapelvek > HC2 Economic policy / gazdaságpolitika |
| SWORD Depositor: | MTMT SWORD |
| Depositing User: | Gabriella Virág |
| Date Deposited: | 06 Jul 2021 13:07 |
| Last Modified: | 06 Jul 2021 13:13 |
| URI: | http://real.mtak.hu/id/eprint/127329 |
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