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Tax treatment of research and development expenditure

Author

Listed:
  • International Bureau for Fiscal Documentation

Abstract

This study provides an overview of the tax treatment of research and development expenditure in the 25 Member States, Japan and the US. It describes both the treatment under the normal tax systems and any specific incentive schemes.

Suggested Citation

  • International Bureau for Fiscal Documentation, 2004. "Tax treatment of research and development expenditure," Taxation Studies 0013, Directorate General Taxation and Customs Union, European Commission.
  • Handle: RePEc:tax:taxstu:0013
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/eu_rd_final_rep_dec_2004.pdf
    File Function: final version, 2004
    Download Restriction: no

    More about this item

    Keywords

    European Union; taxation; company taxation;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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