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For a European Approach to R&D Tax Incentive(s) : study of the European Law Institute

Author

Listed:
  • Georges Cavalier

    (CERFF - Centre d'études et de recherches financières et fiscales - Equipe de droit public de Lyon - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon)

  • Rémi Barnéoud
  • Mehdy Ben Brahim
  • Pablo Guédon

    (UJML - Université Jean Moulin - Lyon 3 - Université de Lyon)

  • Lukasz Stankiewicz

    (CERFF - Centre d'études et de recherches financières et fiscales - Equipe de droit public de Lyon - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon)

Abstract

The fall off in economic activity following the financial crisis of 2008 has highlighted the need to encour-age new areas of economic activity. As the European Union deals with the financial and health conse-quences of the COVID-19 pandemic, this continues to be the case. Innovation is a possible generator of economic activity, one which many believe is underutilised in Europe. It is widely agreed that techno-logical advances are important contributors to long-term growth, but research and development (R&D) of new technologies is risky. That is precisely why EU member states incentivise R&D through their tax systems by supporting companies that invest in new technology. Boosting R&D is one of the main objectives of the European Union. A majority of studies conclude that tax incentives stimulate investment in R&D and are an important component in encouraging research-ori-ented economic activity. However, the R&D incentives currently in place in the European Union are not always adequate and in any case piecemeal.

Suggested Citation

  • Georges Cavalier & Rémi Barnéoud & Mehdy Ben Brahim & Pablo Guédon & Lukasz Stankiewicz, 2021. "For a European Approach to R&D Tax Incentive(s) : study of the European Law Institute," Working Papers hal-03566032, HAL.
    • Handle: RePEc:hal:wpaper:hal-03566032
    Note: View the original document on HAL open archive server: https://univ-lyon3.hal.science/hal-03566032
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    Keywords

    economic activity; tax incentive; Research and Development; Activité économique; Incitation fiscale; Recherche & d;
    All these keywords.

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