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Evaluation of the Norwegian R&D Tax Credit Scheme

REA Auditado

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&D experience. The returns on the R&D investments supported by the scheme are positive and generally not different from the returns to other R&D investments.

Tema: general: 

• Ingeniería y Ciencias Aplicadas›Ingeniería›Ingeniería (General)