| dc.creator | Cappelen, Ådne | |
| dc.creator | Fjærli, Erik | |
| dc.creator | Hægeland, Torbjørn | |
| dc.creator | Foyn, Frank | |
| dc.creator | Møen, Jarle | |
| dc.creator | Raknerud, Arvid | |
| dc.creator | Rybalka, Marina | |
| dc.date | 2010-11-04 | |
| dc.identifier | https://www.jotmi.org/index.php/GT/article/view/art165 | |
| dc.identifier | 10.4067/S0718-27242010000300007 | |
| dc.description | 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. | en-US |
| dc.format | application/pdf | |
| dc.language | eng | |
| dc.publisher | Facultad de Economía y Negocios, Universidad Alberto Hurtado | en-US |
| dc.relation | https://www.jotmi.org/index.php/GT/article/view/art165/583 | |
| dc.rights | Copyright (c) 2010 Journal of Technology Management & Innovation | en-US |
| dc.rights | https://creativecommons.org/licenses/by-sa/4.0 | en-US |
| dc.source | Journal of Technology Management & Innovation; Vol. 5 No. 3 (2010); 96-109 | en-US |
| dc.source | Journal of Technology Management & Innovation; Vol. 5 Núm. 3 (2010); 96-109 | es-ES |
| dc.source | 0718-2724 | |
| dc.subject | R&D tax credit | en-US |
| dc.subject | R&D subsidies | en-US |
| dc.subject | Innovation policy | en-US |
| dc.subject | Norway | en-US |
| dc.title | Evaluation of the Norwegian R&D Tax Credit Scheme | en-US |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion | |
| dc.type | Artículo revisado por pares | en-US |
