IDEAS home Printed from https://ideas.repec.org/a/scn/013126/15723360.html
   My bibliography  Save this article

Tax incentives for r&d and innovation: demand versus effects

Author

Listed:
  • Leonid Gokhberg

    (National Research University — Higher School of Economics (HSE); HSE Institute for Statistical Studies and Economics of Knowledge (HSE ISSEK). Address: 11, Myasnitskaya str., Moscow 101000, Russian Federation)

  • Galina Kitova

    (HSE ISSEK. Address: 11, Myasnitskaya str., Moscow 101000, Russian Federation)

  • Vitaliy Roud

    (HSE ISSEK Innovation Economics Laboratory. Address: 11, Myasnitskaya str., Moscow 101000, Russian Federation)

Abstract

Tax incentives have proven effective as a tool used by governments to support science, technology and innovation, and are used by many countries striving for sustainable economic growth and enhanced global competitiveness. There is international evidence on the demand for and effectiveness of tax incentives as part of science, technology and innovation policy. Fiscal stimuli are increasingly combined in a more flexible manner, thus contributing to attaining a wider spectrum of objectives; means of international comparison and evaluating impact of these tools are actively evolving. Based on the results of a specialized survey, this article analyses the demand for research and innovation tax incentives from Russian manufacturing enterprises, research institutes and universities performing research and development (R&D).

Suggested Citation

  • Leonid Gokhberg & Galina Kitova & Vitaliy Roud, 2014. "Tax incentives for r&d and innovation: demand versus effects," Foresight-Russia Форсайт, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 8(3 (eng)), pages 18-41.
  • Handle: RePEc:scn:013126:15723360
    as

    Download full text from publisher

    File URL: http://cyberleninka.ru/article/n/tax-incentives-for-r-d-and-innovation-demand-versus-effects
    Download Restriction: no

    Other versions of this item:

    References listed on IDEAS

    as
    1. Leonard E. Burman & Christopher Geissler & Eric J. Toder, 2008. "How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?," American Economic Review, American Economic Association, vol. 98(2), pages 79-83, May.
    2. Leonid Gokhberg & Tatyana Kuznetsova, 2011. "Strategy 2020: New Outlines of Russian Innovation Policy," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 5(4), pages 8-30.
    3. 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.
    4. 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.
    5. Mansfield, Edwin & Switzer, Lorne, 1985. "The effects of R&D tax credits and allowances in Canada," Research Policy, Elsevier, vol. 14(2), pages 97-107, April.
    6. Köhler, Christian & Larédo, Philippe & Rammer, Christian, 2012. "Fiscal incentives for business R&D: Compendium of evidence on the effectiveness of innovation policy intervention," ZEW Expertises, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research, number 111472.
    7. Jeffrey I. Bernstein, 1986. "The Effect of Direct and Indirect Tax Incentives on Canadian Industrial R&D Expenditures," Canadian Public Policy, University of Toronto Press, vol. 12(3), pages 438-448, September.
    8. Tatyana Kuznetzova & Vitaly Roud, 2011. "Efficiency Factors and Motivations Driving Innovative Activity of Russian Industrial Enterprises," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 5(2), pages 34-47.
    9. Burman, Leonard E., 2003. "Is the Tax Expenditure Concept Still Relevant?," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(3), pages 613-627, September.
    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. Leonid Gokhberg & Vitaliy Roud, 2016. "Structural changes in the national innovation system: longitudinal study of innovation modes in the Russian industry," Economic Change and Restructuring, Springer, vol. 49(2), pages 269-288, August.
    2. repec:eee:tefoso:v:123:y:2017:i:c:p:191-198 is not listed on IDEAS
    3. Irina Dezhina & Alexey Ponomarev & Alexander Frolov, 2015. "Advanced Manufacturing Technologies in Russia: Outlines of a New Policy," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 9(1), pages 20-31.
    4. repec:nea:journl:y:2017i:34:p:59-93 is not listed on IDEAS
    5. repec:spr:jknowl:v:8:y:2017:i:3:d:10.1007_s13132-016-0400-x is not listed on IDEAS
    6. Mikhail A. Gershman & Galina A. Kitova, 2016. "Evaluation of Research and Innovation Policies: The Case of Russian Universities," HSE Working papers WP BRP 57/STI/2016, National Research University Higher School of Economics.
    7. Carayannis, Elias & Grebeniuk, Anna & Meissner, Dirk, 2016. "Smart roadmapping for STI policy," Technological Forecasting and Social Change, Elsevier, vol. 110(C), pages 109-116.

    More about this item

    Keywords

    R&D; universities performing R&D;

    JEL classification:

    • O20 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - General
    • O21 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Planning Models; Planning Policy
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D

    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:scn:013126:15723360. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CyberLeninka). General contact details of provider: http://cyberleninka.ru/ .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.