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Title:Should Finland introduce an R&D tax credit? Reflections based on experience with Norwegian R&D policy PDF Logo
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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