Correa, Paulo G.Guceri, Irem2016-01-142016-01-142013-10https://hdl.handle.net/10986/23659This 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-USCC BY 3.0 IGOACCOUNTINGALLOCATION OF RESOURCESAMORTIZATIONAVAILABILITY OF DATABENEFICIARIESBENEFICIARYBONDCAPABILITIESCAPITAL ALLOCATIONCAPITAL EXPENDITURECAPITAL EXPENDITURESCLAIMANTCLEAN TECHNOLOGYCOMPETITIVENESSCOMPLIANCE COSTSCONFIDENTIALITYCORPORATE INCOME TAXCORPORATE TAXCORPORATE TAX RATESCORPORATION TAXCOST OF CAPITALCREDIT SYSTEMCURRENT EXPENDITURESCUSTOMSDATA AVAILABILITYDEDUCTIONSDEVELOPING COUNTRIESDISCOUNT RATEENTERPRISE SURVEYSEQUIPMENTEXPENDITUREFEDERAL TAXFINANCIAL CRISISFIXED CAPITALGOVERNMENT FINANCINGGOVERNMENT FUNDINGGOVERNMENT SUPPORTHOST COUNTRIESINCENTIVE STRUCTURESINDUSTRY SCOREBOARDINNOVATIONINNOVATION POLICIESINNOVATION POLICYINNOVATIONSINSTALLATIONINSTITUTIONINSTRUMENTINTELLECTUAL PROPERTYINTEREST RATEINTERNAL REVENUEINVENTIONINVESTINGINVESTMENT BANKINVESTMENT BEHAVIORJURISDICTIONMARGINAL COSTMARGINAL RATE OF RETURNMICRODATAMIDDLE-INCOME COUNTRIESMINISTRY OF ECONOMYNET BENEFITNEW PRODUCTSNEW TECHNOLOGYOPPORTUNITY COSTOUTPUTOUTPUTSPOLICY EVALUATIONPOLICY IMPLEMENTATIONPOLICY RESPONSESPRIVATE SECTORPRODUCTIVITYPUBLIC AGENCIESPUBLIC ECONOMICSREAL ESTATERED TAPERESULTRESULTSSMALL BUSINESSSOCIAL COSTSTARTUPSSUB-NATIONALTAXTAX AUTHORITIESTAX AUTHORITYTAX BASETAX BREAKTAX BREAKSTAX CONSULTANTSTAX CREDITTAX CREDITSTAX EXPENDITURESTAX INCENTIVETAX INCENTIVESTAX INSTRUMENTSTAX LIABILITYTAX POLICYTAX RATETAX RATESTAX RELIEFTAX RETURNSTAX REVENUETAX REVENUESTAX SYSTEMSTAX TABLESTAX TREATMENTTAXABLE INCOMETAXATIONTECHNOLOGICAL INNOVATIONTIME PERIODTRANSPARENCYUNFAIR COMPETITIONUSE TAXWORLD DEVELOPMENT INDICATORSBriefWorld Bank10.1596/23659