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ETLA Discussion Papers, Research Institute of the Finnish Economy >
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http://hdl.handle.net/10419/44570
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| Title: | | Verokannustimet innovaatiopolitiikan välineenä  |
| Authors: | | Tanayama, Tanja Ylä-Anttila, Pekka |
| Issue Date: | | 2009 |
| Series/Report no.: | | ETLA discussion paper 1189 |
| Abstract: | | Subsidies to business sector R&D can be given either as R&D tax credits or direct grants. Majority of the OECD countries use both policy tools, Finland has used only grants. The Finnish support system has been functioning relatively well, but it has been argued that it does not support well enough the small and medium sized companies and startups. The paper reviews evaluation results from other small countries which show that tax credits usually have a positive impact on the amount of business R&D, especially in the group of SMEs. The report concludes that in case Finland introduces tax credits as innovation policy tool, the system should be designed transparent and straightforward. A proper evaluation and information gathering should be designed as part of the system. |
| Subjects: | | Innovation policy R&D subsidy tax credit |
| JEL: | | H25 O38 |
| Document Type: | | Working Paper |
| Appears in Collections: | | ETLA Discussion Papers, Research Institute of the Finnish Economy
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