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