Evaluation of the Norwegian R&D Tax Credit Scheme

We find that the Norwegian R&D tax credit scheme introduced in 2002 mainly works as intended. The scheme is cost-effective and it is used by a large number of firms. It stimulates these firms to invest more in R&D, and, in particular, the effect is positive for small firms with little R&...

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Bibliographic Details
Main Authors: Ådne Cappelen, Erik Fjærli, Torbjørn Hægeland, Frank Foyn, Jarle Møen, Arvid Raknerud, Marina Rybalka
Format: Article
Language:English
Published: Universidad Alberto Hurtado 2010-11-01
Series:Journal of Technology Management & Innovation
Subjects:
Online Access:http://www.jotmi.org/index.php/GT/article/view/554