Browsing Rapporter / Reports (SSB) by Subject "R&D"
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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 ...