Taxation and Innovation
AbstractInnovation is the cornerstone of sustained economic growth and prosperity. In a globalised world, innovation is a key driver of competitiveness between businesses and it plays a critical role in the rapid growth of emerging economies. At the same time, the global financial crisis has increased the relevance of a better understanding of the role that innovation can play in restoring sustainable growth while giving focus to the issue of constrained public resources and effective public expenditure. Especially in the current context of a global financial and economic downturn, it is particularly important that tax policies continue to provide efficient incentives to fostering innovation...
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Bibliographic InfoPaper provided by OECD Publishing in its series OECD Taxation Working Papers with number 9.
Date of creation: 03 Nov 2011
Date of revision:
This paper has been announced in the following NEP Reports:
- NEP-ALL-2011-11-07 (All new papers)
- NEP-INO-2011-11-07 (Innovation)
- NEP-PUB-2011-11-07 (Public Finance)
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- Mario Jametti & Agustin Redonda & Anindya Sen, 2013.
"The Power to Pass on Taxes - A Test for Tax Shifting based on Observables,"
Quaderni della facoltÃ di Scienze economiche dell'UniversitÃ di Lugano
1301, USI Università della Svizzera italiana.
- Mario Jametti & Agustin Redonda & Anindya Sen, 2013. "The Power to Pass on Taxes - A Test for Tax Shifting Based on Observables," CESifo Working Paper Series 4265, CESifo Group Munich.
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