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The Role of Tax Incentives in the Promotion of Innovation and Entrepreneurship: A Time and a Place

In: Government Incentives for Innovation and Entrepreneurship

Author

Listed:
  • Chris Evans

    (UNSW Sydney)

  • Sally-Ann Joseph

    (UNSW Sydney)

Abstract

Incentives are commonly used to stimulate and promote innovation and entrepreneurship in both developed and developed countries. However, the choice of incentive varies depending on particular circumstances, goals sought, and stage of innovation. This chapter defines the key concepts and discusses direct, indirect, and research and development incentives. Tax incentives can be income or expenditure based, and applicable to the business, its staff, and/or investors. Ultimately the choice of incentive is policy driven, in terms of being either targeted or general in nature and in terms of being either permanent or serving short-term objectives. There are as many options as there are considerations and best practice depends on each country’s policy needs and stage of development.

Suggested Citation

  • Chris Evans & Sally-Ann Joseph, 2022. "The Role of Tax Incentives in the Promotion of Innovation and Entrepreneurship: A Time and a Place," Innovation, Technology, and Knowledge Management, in: Mahmoud M. Abdellatif & Binh Tran-Nam & Marina Ranga & Sabina Hodžić (ed.), Government Incentives for Innovation and Entrepreneurship, chapter 0, pages 39-60, Springer.
    • Handle: RePEc:spr:innchp:978-3-031-10119-9_3
    DOI: 10.1007/978-3-031-10119-9_3
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