Tax Incentives for Research and Development

This paper aims to discuss the use of tax incentives for the promotion of business expenditures on Research and Development (RD). In the 1980s, only a few countries, including Canada, the United States and France, were implementing tax breaks for R...

Full description

Bibliographic Details
Main Authors:	Correa, Paulo G., Guceri, Irem
Format:	Brief
Language:	English en_US
Published:	World Bank, Washington, DC 2016
Subjects:	ACCOUNTING ALLOCATION OF RESOURCES AMORTIZATION AVAILABILITY OF DATA BENEFICIARIES BENEFICIARY BOND CAPABILITIES CAPITAL ALLOCATION CAPITAL EXPENDITURE CAPITAL EXPENDITURES CLAIMANT CLEAN TECHNOLOGY COMPETITIVENESS COMPLIANCE COSTS CONFIDENTIALITY CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAX RATES CORPORATION TAX COST OF CAPITAL CREDIT SYSTEM CURRENT EXPENDITURES CUSTOMS DATA AVAILABILITY DEDUCTIONS DEVELOPING COUNTRIES DISCOUNT RATE ENTERPRISE SURVEYS EQUIPMENT EXPENDITURE FEDERAL TAX FINANCIAL CRISIS FIXED CAPITAL GOVERNMENT FINANCING GOVERNMENT FUNDING GOVERNMENT SUPPORT HOST COUNTRIES INCENTIVE STRUCTURES INDUSTRY SCOREBOARD INNOVATION INNOVATION POLICIES INNOVATION POLICY INNOVATIONS INSTALLATION INSTITUTION INSTRUMENT INTELLECTUAL PROPERTY INTEREST RATE INTERNAL REVENUE INVENTION INVESTING INVESTMENT BANK INVESTMENT BEHAVIOR JURISDICTION MARGINAL COST MARGINAL RATE OF RETURN MICRODATA MIDDLE-INCOME COUNTRIES MINISTRY OF ECONOMY NET BENEFIT NEW PRODUCTS NEW TECHNOLOGY OPPORTUNITY COST OUTPUT OUTPUTS POLICY EVALUATION POLICY IMPLEMENTATION POLICY RESPONSES PRIVATE SECTOR PRODUCTIVITY PUBLIC AGENCIES PUBLIC ECONOMICS REAL ESTATE RED TAPE RESULT RESULTS SMALL BUSINESS SOCIAL COST STARTUPS SUB-NATIONAL TAX TAX AUTHORITIES TAX AUTHORITY TAX BASE TAX BREAK TAX BREAKS TAX CONSULTANTS TAX CREDIT TAX CREDITS TAX EXPENDITURES TAX INCENTIVE TAX INCENTIVES TAX INSTRUMENTS TAX LIABILITY TAX POLICY TAX RATE TAX RATES TAX RELIEF TAX RETURNS TAX REVENUE TAX REVENUES TAX SYSTEMS TAX TABLES TAX TREATMENT TAXABLE INCOME TAXATION TECHNOLOGICAL INNOVATION TIME PERIOD TRANSPARENCY UNFAIR COMPETITION USE TAX WORLD DEVELOPMENT INDICATORS
Online Access:	http://documents.worldbank.org/curated/en/2013/10/20337406/tax-incentives-research-development http://hdl.handle.net/10986/23659

Description
Summary:	This paper aims to discuss the use of tax incentives for the promotion of business expenditures on Research and Development (RD). In the 1980s, only a few countries, including Canada, the United States and France, were implementing tax breaks for RD. By the 2000s, however, many countries from both the developed and the developing world had adopted policy packages that included a version of tax breaks for RD activity. In view of this trend, the question of the effectiveness of RD tax incentive schemes in generating additional privately funded RD has become ever more important.

Tax Incentives for Research and Development

Similar Items