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

id	okr-10986-23659
recordtype	oai_dc
spelling	okr-10986-236592021-04-23T14:04:16Z Tax Incentives for Research and Development Correa, Paulo G. Guceri, Irem 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 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. 2016-01-14T19:52:24Z 2016-01-14T19:52:24Z 2013-10 Brief http://documents.worldbank.org/curated/en/2013/10/20337406/tax-incentives-research-development http://hdl.handle.net/10986/23659 English en_US Innovation, Technology and Entrepreneurship Policy Note;No. 4 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	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
spellingShingle	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 Correa, Paulo G. Guceri, Irem Tax Incentives for Research and Development
relation	Innovation, Technology and Entrepreneurship Policy Note;No. 4
description	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.
format	Brief
author	Correa, Paulo G. Guceri, Irem
author_facet	Correa, Paulo G. Guceri, Irem
author_sort	Correa, Paulo G.
title	Tax Incentives for Research and Development
title_short	Tax Incentives for Research and Development
title_full	Tax Incentives for Research and Development
title_fullStr	Tax Incentives for Research and Development
title_full_unstemmed	Tax Incentives for Research and Development
title_sort	tax incentives for research and development
publisher	World Bank, Washington, DC
publishDate	2016
url	http://documents.worldbank.org/curated/en/2013/10/20337406/tax-incentives-research-development http://hdl.handle.net/10986/23659
_version_	1764454461201186816

Tax Incentives for Research and Development

Similar Items