The article is aimed at identifying the policy goals of current European R&D tax incentives, categorizing their most significant common features, evaluating them in the light of the policy goals pursued and assessing whether and to what extent they may lead to harmful tax competition among countries.
Arginelli, P., Innovation through R&D Tax Incentives: Some Ideas for a Fair and Transparent Tax Policy, <<WORLD TAX JOURNAL>>, 2015; 2015 (1): 3-71 [http://hdl.handle.net/10807/79552]
Innovation through R&D Tax Incentives: Some Ideas for a Fair and Transparent Tax Policy
Arginelli
2015
Abstract
The article is aimed at identifying the policy goals of current European R&D tax incentives, categorizing their most significant common features, evaluating them in the light of the policy goals pursued and assessing whether and to what extent they may lead to harmful tax competition among countries.
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