Investigación y Desarrollo (I+D)

A study ond R&D tax incentives

The foregone tax revenue of R&D fiscal incentives is substantial. Thus, understanding the effectiveness of this policy instrument is ever more important in times when governments look for ways to balance budgets and find new sources of growth. This study aims to facilitate this task and motive better policy by:

1. providing insight in the effectiveness of R&D tax incentives
2. giving an overview of existing R&D tax incentives, and
3. identifying good practices and benchmarking policies in the EU.

  • I+D
  • Incentivo tributario
  • Incentivo tributario a la I+D
  • Investigación y Desarrollo
  • Ley de incentivo tributario a la I+D
  • Ley I+D
  • R&D
  • Research and development