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Towards a European R&D incentive? : an assessment of R&D provisions under a common corporate tax base

D'Andria, Diego; Pontikakis, Dimitrios; Skonieczna, … - 2017

national innovation systems. We conclude with a broad consideration of what these may be for the varied and variably developed … business innovation capabilities found across the EU. …

Persistent link: https://www.econbiz.de/10011982078

Falling corporate tax rates in the EU : is there a case for harmonisation?

Álvarez-Martínez, María T.; Barrios Cobos, Salvador; … - 2016

In a globalised world economy where capital is highly mobile governments are eager to attract foreign investors by lowering their corporate tax rates. EU countries have been particularly active in this respect given that capital can move freely across EU member states' borders thanks to reforms...

Persistent link: https://www.econbiz.de/10011981960

A new calibration for CORTAX : a computable general equilibrium model for simulating corporate tax reforms

Álvarez-Martínez, María T.; Barrios Cobos, Salvador; … - 2016

The paper presents a new calibration for CORTAX (short for CORporate TAXation), which is a computable general equilibrium (CGE) model covering all EU member states, the US, Japan and a tax haven. The CORTAX model was originally built by the Centraal Planbureau (CPB) in the Netherlands based on...

Persistent link: https://www.econbiz.de/10011982016

Measuring the link between public procurement and innovation

Appelt, Silvia; Galindo-Rueda, Fernando - 2016

innovation that is intended to contribute to the review and implementation of the OECD measurement frameworks for R&D and … innovation. The report highlights what concepts, definitions and measurement approaches can be used, with currently available … data or suitably adapted sources, to produce policy-relevant indicators on the use of innovation procurement and carry out …

Persistent link: https://www.econbiz.de/10011582134

The effects of R&D tax incentives and their role in the innovation policy mix findings from the OECD microBeRD project, 2016-19

Appelt, Silvia; Bajgar, Matej; Criscuolo, Chiara; … - 2020

This report presents new evidence on the impact of R&D tax incentives and direct funding of business R&D, drawing on distributed cross-country and firm-level analyses undertaken as part of the first phase of the OECD microBeRD project (2016-19). This “distributed” approach facilitates a...

Persistent link: https://www.econbiz.de/10012421327