Evaluation of the Norwegian R&D Tax Credit Scheme
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&...
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Autores principales: | , , , , , , |
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Lenguaje: | English |
Publicado: |
Universidad Alberto Hurtado. Facultad de Economía y Negocios
2010
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Acceso en línea: | http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242010000300007 |
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