R&D tax incentives: How to make them most effective?

The Directorate-General for Research & Innovation (DG RTD) of the European Commission regularly carries out policy-oriented in-house analyses on the economic impact of research and innovation (R&I) investments and reforms. This Working Paper series portrays action-oriented contributions around selected topics, addressed to policy-makers at national level and in international organisations, and to researchers working on the economics of R&I. The current paper focuses on how to make R&D tax incentives more effective paying particular attention to the design administration of the instrument.
Report year
2017
Official publication date
21/09/2017
Geo coverage
EU-28
Report type
Analysis
Document type
EU Report or Publication