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ETLA Discussion Papers, Research Institute of the Finnish Economy >
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http://hdl.handle.net/10419/63933
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| Title: | | Should Finland introduce an R&D tax credit? Reflections based on experience with Norwegian R&D policy  |
| Authors: | | Møen, Jarle |
| Issue Date: | | 2007 |
| Series/Report no.: | | ETLA Discussion Papers, The Research Institute of the Finnish Economy (ETLA) 1097 |
| Abstract: | | Subsidies to commercial R&D can be given as R&D tax credits or through direct grants. Tax incentives have become an increasingly popular policy tool over the last decades. In this note I discuss the pros and cons of the two forms of subsidies in light of Norway’s experience with R&D policy. I review an ongoing evaluation of the Norwegian R&D tax credit introduced in 2002 and reflect on whether it is desirable for Finland to introduce a similar scheme. I suggest that this is not desirable. If Finland introduces an R&D tax credit, I argue that it should be limited to small and medium sized companies. |
| Subjects: | | R&D policy R&D subsidy R&D tax credit Finland Norway |
| JEL: | | H25 O38 |
| Document Type: | | Working Paper |
| Appears in Collections: | | ETLA Discussion Papers, Research Institute of the Finnish Economy
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