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Should Finland Introduce an R&D Tax Credit? Reflections Based on Norwegian R&D Tax Policy

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Jarle Møen

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Abstract

ABSTRACT : Subsidies to commercial R&D can be given as R&D tax credits or through direct grants. Tax incentives have become an increasingly popular policy tool over the last decades. In this note I discuss the pros and cons of the two forms of subsidies in light of Norway’s experience with R&D policy. I review an ongoing evaluation of the Norwegian R&D tax credit introduced in 2002 and reflect on whether it is desirable for Finland to introduce a similar scheme. I suggest that this is not desirable. If Finland introduces an R&D tax credit, I argue that it should be limited to small and medium sized companies. PITÄISIKÖ SUOMEN OTTAA KÄYTTÖÖN T&K :N VEROKANNUSTIMET? POHDINTAA NORJAN TEKNOLOGIAPOLITIIKASTA SAATUIHIN KOKEMUKSIIN PERUSTUEN

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Paper provided by The Research Institute of the Finnish Economy in its series Discussion Papers with number 1097.

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Length: 14 pages
Date of creation: 12 Jun 2007
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Handle: RePEc:rif:dpaper:1097

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Find related papers by JEL classification:
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
O38 - Economic Development, Technological Change, and Growth - - Technological Change - - - Government Policy

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This page was last updated on 2009-12-5.

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