dc.contributor.author | Cappelen, Ådne | |
dc.contributor.author | Fjærli, Erik | |
dc.contributor.author | Foyn, Frank | |
dc.contributor.author | Hægeland, Torbjørn | |
dc.contributor.author | Møen, Jarle | |
dc.contributor.author | Raknerud, Arvid | |
dc.contributor.author | Rybalka, Marina | |
dc.date.accessioned | 2011-01-25T13:09:34Z | |
dc.date.available | 2011-01-25T13:09:34Z | |
dc.date.issued | 2010 | |
dc.identifier.issn | 0809-733X | |
dc.identifier.uri | http://hdl.handle.net/11250/180023 | |
dc.description | When using material from this publication, Statistics Norway shall be quoted as the source. Abstracts with downloadable Discussion Papers in PDF are available on the Internet: http://www.ssb.no. | en_US |
dc.description.abstract | We find that the Norwegian R&D tax credit scheme introduced in 2002 mainly works as intended. The scheme is cost-effective and it is used by a large number of firms. It stimulates these firms to invest more in R&D, and, in particular, the effect is positive for small firms with little R&D experience. The returns on the R&D investments supported by the scheme are positive and generally not different from the returns to other R&D investments. We have found examples of what can be interpreted as tax motivated adjustments to the scheme, but to some extent this must be accepted as a cost to subsidy and support schemes intended for use by a large number of economic agents. This is particularly so when attempts are made to keep administrative expenditures and control routines at a low level. | en_US |
dc.language.iso | eng | en_US |
dc.publisher | Statistics Norway, Research Department | en_US |
dc.relation.ispartofseries | Discussion Papers;640 | |
dc.subject | R&D tax credit | en_US |
dc.subject | R&D subsidies | en_US |
dc.subject | Innovation policy | en_US |
dc.subject | Norway | en_US |
dc.subject | Forskning og utvikling | en_US |
dc.subject | Innovasjon | en_US |
dc.subject | Skatteregler | en_US |
dc.subject | Næringsliv | en_US |
dc.subject | Offentlige bevilgninger | en_US |
dc.subject | Investeringer | en_US |
dc.subject | Norge | en_US |
dc.subject | JEL classification: H25 | en_US |
dc.subject | JEL classification: O38 | en_US |
dc.title | Evaluation of the Norwegian R&D tax credit scheme | en_US |
dc.type | Working paper | en_US |
dc.source.pagenumber | 23 | en_US |