Blar i Rapporter / Reports (SSB) på emneord "Corporate tax"
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Input additionality in the Norwegian R&D tax credit scheme
(Rapporter;2007/47, Report, 2007)Tax incentives have become an increasingly popular policy tool over the last decades. Norway introduced an R&D tax credit scheme, called SkatteFUNN, in 2002. The degree of input additionality, i.e. to what extent the ... -
The relationship between the Norwegian R&D tax credit scheme and other innovation policy instruments
(Reports;2007/45, Research report, 2007)We first study how participation in the Norwegian R&D tax credit scheme affects the probability of receiving other R&D and innovation subsidies. We find no evidence suggesting that using the R&D tax credit increase the ...