sh.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
R&D tax incentives: Do R&D tax incentives stimulate innovations and economic growth? Evidence of OECD countries
Södertörn University, School of Social Sciences, Economics.
2018 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

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. The results of the econometric investigation indicate that tax incentives have significant and positive effect on the R&D expenditure. Regression analysis also shows a positive significant impact of R&D tax incentives in combination with direct funding for business R&D. The paper finds no evidence of significant relationship between tax incentives and economic growth. The research also finds a positive significant impact of direct R&D support, R&D expenditure and tax incentives on registered patents. We suggest to apply public support policy including both types of support since previous studies showed that tax incentives and direct funding are not perfect substitutes.

Place, publisher, year, edition, pages
2018. , p. 42
Keywords [en]
R&D tax incentives, direct funding for business R&D, market failure, spillover effect, patent, public support, innovation, innovative activity
National Category
Economics
Identifiers
URN: urn:nbn:se:sh:diva-37362OAI: oai:DiVA.org:sh-37362DiVA, id: diva2:1281236
Subject / course
Economics
Presentation
2019-01-18, Södertörn Universitet, Alfred Nobels alle 7, 14189 Huddinge, Huddinge, 08:30 (English)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2019-01-22 Created: 2019-01-21 Last updated: 2019-01-31Bibliographically approved

Open Access in DiVA

R&D tax incentives(1053 kB)109 downloads
File information
File name FULLTEXT01.pdfFile size 1053 kBChecksum SHA-512
024157e265836d6cc0b09a3bd90351f14ce1af5709f471cb86b10b857ba9aac1b26c6773ac4c33b6fd8063d65957ef05a806b7ce136e29d12aa99b8e3d3b9d33
Type fulltextMimetype application/pdf

By organisation
Economics
Economics

Search outside of DiVA

GoogleGoogle Scholar
Total: 109 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 142 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf