Tax incentives for research and development and their use in tax planning
- Publisher: Mannheim: Zentrum für Europäische Wirtschaftsforschung (ZEW)
R&D | 330 Wirtschaft | F23 | research and development | H25 | H3 | H26 | corporate taxation | tax planning
This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types. In addition, it gives an overview of the existing R&D tax in...