IDEAS home Printed from https://ideas.repec.org/p/sol/wpaper/03-011.html
   My bibliography  Save this paper

Evaluation of current fiscal incentives for business R&D in Belgium

Author

Listed:
  • Bruno Van Pottelsberghe
  • Steve Nysten
  • Esmeralda Megally

Abstract

No abstract is available for this item.

Suggested Citation

  • Bruno Van Pottelsberghe & Steve Nysten & Esmeralda Megally, 2003. "Evaluation of current fiscal incentives for business R&D in Belgium," Working Papers CEB 03-011.RS, ULB -- Universite Libre de Bruxelles.
  • Handle: RePEc:sol:wpaper:03-011
    as

    Download full text from publisher

    File URL: https://dipot.ulb.ac.be/dspace/bitstream/2013/6339/1/bvp-0079.pdf
    File Function: bvp-0079
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. McCutchen, William Jr., 1993. "Estimating the impact of the R&D tax credit on strategic groups in the pharmaceutical industry," Research Policy, Elsevier, vol. 22(4), pages 337-351, August.
    2. Mansfield, Edwin, 1986. "The R&D Tax Credit and Other Technology Policy Issues," American Economic Review, American Economic Association, vol. 76(2), pages 190-194, May.
    3. Edwin Mansfield & Lorne Switzer, 1985. "How Effective Are Canada's Direct Tax Incentives for R and D?," Canadian Public Policy, University of Toronto Press, vol. 11(2), pages 241-246, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Fernando Almeida & Nelson Amoedo, 2021. "Exploring the association between R&D expenditure and the job quality in the European Union," Papers 2101.03214, arXiv.org.
    2. Denis Ivanov & Mikhail Kuzyk & Yury Simachev, 2012. "Fostering Innovation Performance of Russian Manufacturing Enterprises: New Opportunities and Limitations," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 6(2), pages 18-42.
    3. Mª Beatriz Corchuelo Martínez-Azúa & Ester Martínez Ros, 2008. "Application of R & D fiscal incentives in Spanish manufacturing firms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 187(4), pages 9-39, December.
    4. Simachev, Yuri & Kuzyk, Mikhail & Ivanov, Denis, 2012. "Fostering innovation in Russian companies in the post-crisis period: Opportunities and constraints," MPRA Paper 41284, University Library of Munich, Germany.
    5. Gustavo A. Crespi & Alessandro Maffioli & Pierre Mohnen & Gonzalo Vázquez, 2011. "Evaluating the Impact of Science, Technology and Innovation Programs: a Methodological Toolkit," SPD Working Papers 1104, Inter-American Development Bank, Office of Strategic Planning and Development Effectiveness (SPD).
    6. Syoum Negassi & Jean-Francois Sattin, 2014. "Evaluation of Public R&D Policy: A Meta-Regression Analysis," Working Papers 14-09, University of Delaware, Department of Economics.
    7. Corchuelo, Beatriz & Martínez Ros, Ester, 2009. "The Effects of Fiscal Incentives for R & D in Spain," DEE - Working Papers. Business Economics. WB wb092302, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    8. Adão Carvalho, 2011. "Why are tax incentives increasingly used to promote private R&D?," CEFAGE-UE Working Papers 2011_04, University of Evora, CEFAGE-UE (Portugal).
    9. Aerts, Kris & Schmidt, Tobias, 2008. "Two for the price of one?: Additionality effects of R&D subsidies: A comparison between Flanders and Germany," Research Policy, Elsevier, vol. 37(5), pages 806-822, June.
    10. Dumont, Michel, 2017. "Assessing the policy mix of public support to business R&D," Research Policy, Elsevier, vol. 46(10), pages 1851-1862.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hall, Bronwyn & Van Reenen, John, 2000. "How effective are fiscal incentives for R&D? A review of the evidence," Research Policy, Elsevier, vol. 29(4-5), pages 449-469, April.
    2. Gernot Hutschenreiter, 2002. "Steuerliche Förderung von Forschung und Entwicklung," WIFO Monatsberichte (monthly reports), WIFO, vol. 75(2), pages 121-131, February.
    3. Harhoff, Dietmar, 1994. "Zur steuerlichen Behandlung von Forschungs- und Entwicklungsaufwendungen: Eine internationale Bestandsaufnahme," ZEW Dokumentationen 94-02, ZEW - Leibniz Centre for European Economic Research.
    4. Chen, Ming-Chin & Gupta, Sanjay, 2017. "The incentive effects of R&D tax credits: An empirical examination in an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(1), pages 52-68.
    5. Daniel J. Wilson, 2005. "Beggar thy neighbor? the in-state vs. out-of-state impact of state R&D tax credits," Working Paper Series 2005-08, Federal Reserve Bank of San Francisco.
    6. Heijs, Joost, 2003. "Freerider behaviour and the public finance of R&D activities in enterprises: the case of the Spanish low interest credits for R&D," Research Policy, Elsevier, vol. 32(3), pages 445-461, March.
    7. Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2022. "Optimal Taxation and R&D Policies," Econometrica, Econometric Society, vol. 90(2), pages 645-684, March.
    8. Petr Svoboda, 2017. "The Impact of Tax Incentives on Research and Development," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(2), pages 737-743.
    9. Yang Li & Yuanzhu Wang & Rajah Rasiah, 2023. "Research on the Influence of Tax Incentives and Financing Constraints on NEEQ Enterprises’ Innovation," Sustainability, MDPI, vol. 15(3), pages 1-19, February.
    10. Gregory Tassey, 2007. "Tax incentives for innovation: time to restructure the R&E tax credit," The Journal of Technology Transfer, Springer, vol. 32(6), pages 605-615, December.
    11. Lee, Daeyong, 2018. "Impact of the excise tax on firm R&D and performance in the medical device industry: Evidence from the Affordable Care Act," Research Policy, Elsevier, vol. 47(5), pages 854-871.
    12. Rachel Griffith & Stephen Redding & John Van Reenen, 2001. "Measuring the cost-effectiveness of an R&D tax credit for the UK," Fiscal Studies, Institute for Fiscal Studies, vol. 22(3), pages 375-399, September.
    13. Ajay Agrawal & Carlos Rosell & Timothy S. Simcoe, 2014. "Tax Credits and Small Firm R&D Spending," NBER Working Papers 20615, National Bureau of Economic Research, Inc.
    14. Pray, Carl E. & Neumeyer, Catherine F., 1989. "Impact of Technology Policy on Research in the Agricultural Input Industries," 1989 Annual Meeting, July 30-August 2, Baton Rouge, Louisiana 270522, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    15. Labeaga Azcona J. & Martínez-Ros E. & Mohnen P., 2014. "Tax incentives and firm size : effects on private R&D investment in Spain," MERIT Working Papers 2014-081, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
    16. Jing Huang & Linda Krull & Rosemarie Ziedonis, 2020. "R&D Investments and Tax Incentives: The Role of Intra‐Firm Cross‐Border Collaboration," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2523-2557, December.
    17. Andrew Atkeson & Ariel Burstein, 2019. "Aggregate Implications of Innovation Policy," Journal of Political Economy, University of Chicago Press, vol. 127(6), pages 2625-2683.
    18. Tao Qian & Yutao Zhan & Shiyuan Pan, 2023. "Can the Super‐deduction of R&D Expenses Boost R&D Investment?," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 31(5), pages 135-160, September.
    19. Chen Feng & Qing‐Yuan Hu & Yan‐Kun Kang & Cheng‐Yao Li & Yao Zhang, 2023. "The effects of Tech‐Fin on corporate innovation: Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 3739-3762, December.
    20. Julien Berthoumieu & Viola Lamani, 2016. "Vertical Differentiation, Uncertainty, Product R&D and Policy Instruments in a North-South Duopoly," Working Papers hal-01285559, HAL.

    More about this item

    Keywords

    R&D; fiscal incentives;

    JEL classification:

    • J33 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Compensation Packages; Payment Methods
    • J41 - Labor and Demographic Economics - - Particular Labor Markets - - - Labor Contracts
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sol:wpaper:03-011. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Benoit Pauwels (email available below). General contact details of provider: https://edirc.repec.org/data/cebulbe.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.