Publication:
Tax Incentives for Research and Development

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dc.contributor.authorCorrea, Paulo G.
dc.contributor.authorGuceri, Irem
dc.date.accessioned2016-01-14T19:52:24Z
dc.date.available2016-01-14T19:52:24Z
dc.date.issued2013-10
dc.description.abstractThis paper aims to discuss the use of tax incentives for the promotion of business expenditures on Research and Development (RD). In the 1980s, only a few countries, including Canada, the United States and France, were implementing tax breaks for RD. By the 2000s, however, many countries from both the developed and the developing world had adopted policy packages that included a version of tax breaks for RD activity. In view of this trend, the question of the effectiveness of RD tax incentive schemes in generating additional privately funded RD has become ever more important.en
dc.identifierhttp://documents.worldbank.org/curated/en/2013/10/20337406/tax-incentives-research-development
dc.identifier.doi10.1596/23659
dc.identifier.urihttps://hdl.handle.net/10986/23659
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesInnovation, Technology and Entrepreneurship Policy Note;No. 4
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTING
dc.subjectALLOCATION OF RESOURCES
dc.subjectAMORTIZATION
dc.subjectAVAILABILITY OF DATA
dc.subjectBENEFICIARIES
dc.subjectBENEFICIARY
dc.subjectBOND
dc.subjectCAPABILITIES
dc.subjectCAPITAL ALLOCATION
dc.subjectCAPITAL EXPENDITURE
dc.subjectCAPITAL EXPENDITURES
dc.subjectCLAIMANT
dc.subjectCLEAN TECHNOLOGY
dc.subjectCOMPETITIVENESS
dc.subjectCOMPLIANCE COSTS
dc.subjectCONFIDENTIALITY
dc.subjectCORPORATE INCOME TAX
dc.subjectCORPORATE TAX
dc.subjectCORPORATE TAX RATES
dc.subjectCORPORATION TAX
dc.subjectCOST OF CAPITAL
dc.subjectCREDIT SYSTEM
dc.subjectCURRENT EXPENDITURES
dc.subjectCUSTOMS
dc.subjectDATA AVAILABILITY
dc.subjectDEDUCTIONS
dc.subjectDEVELOPING COUNTRIES
dc.subjectDISCOUNT RATE
dc.subjectENTERPRISE SURVEYS
dc.subjectEQUIPMENT
dc.subjectEXPENDITURE
dc.subjectFEDERAL TAX
dc.subjectFINANCIAL CRISIS
dc.subjectFIXED CAPITAL
dc.subjectGOVERNMENT FINANCING
dc.subjectGOVERNMENT FUNDING
dc.subjectGOVERNMENT SUPPORT
dc.subjectHOST COUNTRIES
dc.subjectINCENTIVE STRUCTURES
dc.subjectINDUSTRY SCOREBOARD
dc.subjectINNOVATION
dc.subjectINNOVATION POLICIES
dc.subjectINNOVATION POLICY
dc.subjectINNOVATIONS
dc.subjectINSTALLATION
dc.subjectINSTITUTION
dc.subjectINSTRUMENT
dc.subjectINTELLECTUAL PROPERTY
dc.subjectINTEREST RATE
dc.subjectINTERNAL REVENUE
dc.subjectINVENTION
dc.subjectINVESTING
dc.subjectINVESTMENT BANK
dc.subjectINVESTMENT BEHAVIOR
dc.subjectJURISDICTION
dc.subjectMARGINAL COST
dc.subjectMARGINAL RATE OF RETURN
dc.subjectMICRODATA
dc.subjectMIDDLE-INCOME COUNTRIES
dc.subjectMINISTRY OF ECONOMY
dc.subjectNET BENEFIT
dc.subjectNEW PRODUCTS
dc.subjectNEW TECHNOLOGY
dc.subjectOPPORTUNITY COST
dc.subjectOUTPUT
dc.subjectOUTPUTS
dc.subjectPOLICY EVALUATION
dc.subjectPOLICY IMPLEMENTATION
dc.subjectPOLICY RESPONSES
dc.subjectPRIVATE SECTOR
dc.subjectPRODUCTIVITY
dc.subjectPUBLIC AGENCIES
dc.subjectPUBLIC ECONOMICS
dc.subjectREAL ESTATE
dc.subjectRED TAPE
dc.subjectRESULT
dc.subjectRESULTS
dc.subjectSMALL BUSINESS
dc.subjectSOCIAL COST
dc.subjectSTARTUPS
dc.subjectSUB-NATIONAL
dc.subjectTAX
dc.subjectTAX AUTHORITIES
dc.subjectTAX AUTHORITY
dc.subjectTAX BASE
dc.subjectTAX BREAK
dc.subjectTAX BREAKS
dc.subjectTAX CONSULTANTS
dc.subjectTAX CREDIT
dc.subjectTAX CREDITS
dc.subjectTAX EXPENDITURES
dc.subjectTAX INCENTIVE
dc.subjectTAX INCENTIVES
dc.subjectTAX INSTRUMENTS
dc.subjectTAX LIABILITY
dc.subjectTAX POLICY
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX RELIEF
dc.subjectTAX RETURNS
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX SYSTEMS
dc.subjectTAX TABLES
dc.subjectTAX TREATMENT
dc.subjectTAXABLE INCOME
dc.subjectTAXATION
dc.subjectTECHNOLOGICAL INNOVATION
dc.subjectTIME PERIOD
dc.subjectTRANSPARENCY
dc.subjectUNFAIR COMPETITION
dc.subjectUSE TAX
dc.subjectWORLD DEVELOPMENT INDICATORS
dc.titleTax Incentives for Research and Developmenten
dc.typeBriefen
dc.typeFichefr
dc.typeResumenes
dspace.entity.typePublication
okr.date.disclosure2014-12-09
okr.date.doiregistration2025-04-29T09:18:03.534417Z
okr.doctypePublications & Research::Brief
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2013/10/20337406/tax-incentives-research-development
okr.identifier.externaldocumentum000333037_20141030055734
okr.identifier.internaldocumentum20337406
okr.identifier.report91851
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2014/10/30/090224b0828cb329/_/Rendered/PDF/918510BRI0Box30rach0and0Development.pdfen
okr.topicMacroeconomics and Economic Growth::Subnational Economic Development
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicScience and Technology Development::Research and Development
okr.unitTrade Compet - GP - IFC (GTCDR)
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