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.
Inglese
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]
File in questo prodotto:
File Dimensione Formato  
2015_Innovation through R&D Tax Incentives Some Ideas for a Fair and Transparent.pdf

non disponibili

Tipologia file ?: Versione Editoriale (PDF)
Licenza: Non specificato
Dimensione 398.98 kB
Formato Unknown
398.98 kB Unknown   Visualizza/Apri

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/79552
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact