Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
8.7 References
AIST/ MITI (1994) Untitled mimeo. Agency of Industrial Science and Technology/Ministry of International Trade and Industry, Tokyo.
ATO (2003) Guide to the R&D Tax Concession. Version 2, November, Australian Taxation Office and AusIndustry.
AusIndustry (2001) Certain Inputs to Manufacture (Items 57 & 60), Policy & Administrative Guidelines. The Australian Customs Service, the Department of Industry Science & Resources and AusIndustry, 26 February.
BIE (1989) The 150% tax concession for research and development expenditure-interim report. Program Evaluation Report 7. AGPS, Canberra.
Devereux, MP, Griffith R, Klemm A (2002) Can international tax competition explain corporate income tax reforms? Economic Policy October: 451–495.
EC (1998) Commission notice on the application of the State aid rules to measures relating to direct business taxation, 10.12.1998, Official Journal of the Commission 384, Luxembourg, p 3.
EC (2002) Corporation tax and innovation: issues at stake and review of European Union experiences in the nineties, by Asesoría Industrial Zabala, S.A., European Economic Development Services, Ltd., Michel Goyhenetche Consultants and MCON Consulting, Innovation papers No. 19, EC, Bruxelles.
EC (2003) Raising E.U. R&D productivity improving the effectiveness of public support mechanisms for private sector research and development: report to the European Commission by an Independent Expert Group. Directorate-General for Research, Bruxelles.
Eisner R, Albert SH, Sullivan M (1984) The new incremental tax credit for R&D: incentive or disincentive? National Tax Journal 37: 243–255.
EVCA (2003) Benchmarking European tax & legal environments: indicators of tax & legal environments favouring the development of private equity and venture capital in European Union member states, European Private Equity and Venture Capital Association, Zaventem, Belgium, March.
Fuke T (1997) The restructuring phase of tax law in Japan. An issue of legitimacy over a more equitable and fairer system towards the 21st century. In: Zhang Y, Fuke T (eds.) Changing tax law in East and South East Asia: towards the 21st century, Kluwer Law International, The Hague Hardbound, pp. 320.
Gourieroux C (2000) Econometrics of qualitative dependent variables. Cambridge University Press, Cambridge.
Guellec D, van Pottelsberg B (2000) The impact of public R&D expenditure on business R&D. Economics of innovation and new technologies 12(3): 225–244.
Hall B, van Reenen J (2000) How effective are fiscal incentives for R&D? A new review of the evidence. Research Policy 29: 449–469.
Hawkins B, Lattimore R (1994) The Australian experience in evaluating the R&D tax concession. Presented at Conference on government recipes for industrial innovation, Vancouver, 20–21 October.
Hines JR (1994) No place like home: tax incentives and the location of R&D by American multinationals, tax policy and the economy. MIT Press Review 8: 65–104.
IFRI (1992) A comparative study on the tax treatment of research and development expenditures. International Fiscal Research Institute.
Kim L (1993) National systems of innovation: dynamics of capability building in Korea. In: R Nelson (ed.) National Innovation Systems: A Comparative Analysis, Oxford University Press: New York, pp. 357–383.
Koga T (2003) Firm size and R&D tax incentives. Technovation 23(7): 643–648.
Mansfield E, Switzer L (1985) The effects of R&D tax credits and allowances in Canada. Research Policy 14: 97–107.
Mansfield E, Romeo A, Switzer L (1983) R&D price indexes and real R&D expenditures in the United States. Research Policy 12: 105–112.
Maurer SM, Scotchmer S (2003) Procuring knowledge. NBER Working Paper No. 9903, National Bureau of Economic Research, Inc, New York.
Mohnen P, Mairesse J (1996) Externalités de la R&D et croissance de la producti-vité. OECD STI Review, 18: 39–66.
OECD (1993), Taxation in OECD Countries, OECD, Paris.
OECD (1994) The measurement of scientific and technical activities, “Frascati Manual”. Revised Edition. OECD, Paris.
OECD (1998) Harmful tax competition: an emerging global issue. OECD, Paris.
OECD (2001a) Science, technology and industry outlook-drivers of growth: information technology, innovation and entrepreneurship. OECD, Paris.
OECD (2001b) Competition policy in subsidies and state aid, DAFFE / CLP (2001) 24, November. OECD, Paris.
OECD (2002) Tax incentives for research and development: trends and issues, science and technology industry. directorate for STI, OECD ed., Paris.
OECD (2003a) Main science and technology indicators, Vol. 2003-2 (Complete Edition). OECD, Paris.
OECD (2003b) Tax incentives for research and development: trends and issues. OECD, Paris.
Paff L (2003) Does the alternate incremental credit affect firm R&D?, Technovation 24(1): 41–52.
Pearce R, Singh S (1992) Internationalisation of research and development among the world’s leading enterprises: survey analysis of organisation and motivation, in Granstrand O, Håkanson L, Sjölander S (eds.) Technology management and international business. Wiley, London, pp. 137–179.
Walsh B (2000) The role of tax policy in Ireland’s economic renaissance. Canadian Tax Journal 48(3): 658–673.
Warda J (1994) Canadian R&D tax treatment: an international comparison. Report by the Conference Board of Canada, No. 125-94. The Conference Board of Canada, Ottawa.
Warda J (2001) Measuring the value of R&D tax treatment in OECD countries. OECD STI Review 27: 185–211.
Warda J (2002) A 2001–2002 update of R&D tax treatment in OECD countries. OECD Directorate for Science, Technology and Industry. OECD, Paris.
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2005 Springer-Verlag Berlin Heidelberg
About this chapter
Cite this chapter
Lhuillery, S. (2005). Research and Development Tax Incentives: a Comparative Analysis of Various National Mechanisms. In: Llerena, P., Matt, M. (eds) Innovation Policy in a Knowledge-Based Economy. Springer, Berlin, Heidelberg. https://doi.org/10.1007/3-540-26452-3_9
Download citation
DOI: https://doi.org/10.1007/3-540-26452-3_9
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-25581-9
Online ISBN: 978-3-540-26452-1
eBook Packages: Business and EconomicsEconomics and Finance (R0)