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Evaluation of the Norwegian R&D tax credit scheme

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


    (Statistics Norway)

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

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