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Evaluation of the Norwegian R&D tax credit scheme

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  • Ådne Cappelen
  • Erik Fjærli
  • Frank Foyn
  • Torbjørn Hægeland
  • Jarle Møen
  • Arvid Raknerud
  • Marina Rybalka

    ()
    (Statistics Norway)

Abstract

We find that the Norwegian R&D tax credit scheme introduced in 2002 mainly works as intended. The scheme is cost-effective and it is used by a large number of firms. It stimulates these firms to invest more in R&D, and, in particular, the effect is positive for small firms with little R&D experience. The returns on the R&D investments supported by the scheme are positive and generally not different from the returns to other R&D investments. We have found examples of what can be interpreted as tax motivated adjustments to the scheme, but to some extent this must be accepted as a cost to subsidy and support schemes intended for use by a large number of economic agents. This is particularly so when attempts are made to keep administrative expenditures and control routines at a low level.

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Bibliographic Info

Paper provided by Research Department of Statistics Norway in its series Discussion Papers with number 640.

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Date of creation: Dec 2010
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Handle: RePEc:ssb:dispap:640

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Keywords: R&D tax credit; R&D subsidies; Innovation policy; Norway;

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  1. José García-Quevedo, 2004. "Do Public Subsidies Complement Business R&D? A Meta-Analysis of the Econometric Evidence," Kyklos, Wiley Blackwell, vol. 57(1), pages 87-102, 02.
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Cited by:
  1. Marit E. Klemetsen & Brita Bye & Arvid Raknerud, 2013. "Can non-market regulations spur innovations in environmental technologies? A study on firm level patenting," Discussion Papers, Research Department of Statistics Norway 754, Research Department of Statistics Norway.
  2. Klette, Tor Jakob & Møen, Jarle, 2011. "R&D investment responses to R&D subsidies: A theoretical analysis and a microeconometric study," Discussion Papers 2011/15, Department of Business and Management Science, Norwegian School of Economics.

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