Community Research and Development Information Service - CORDIS

FP5

Corporation tax and innovation: issues at stake and review of European Union experiences in the nineties

Funded under: FP5-INNOVATION-SME

Abstract

Innovation Policy Studies - Innovation Finance

This European Commission-sponsored study on the use of tax incentives to promote innovation and competitiveness in Europe has found that countries with the lowest innovation performance favour the use of tax measures to boost technological innovation across the whole economy.

Focusing primarily on France, Germany, Spain and the UK, the study aims to identify good practice in the area of tax incentives for innovation and stimulate debate on the advantages and disadvantages of using fiscal regimes to promote innovation in companies. It was prepared by a group of consultancy firms led by Asesoria Industrial Zabala S.A.

The study is published by the Innovation Directorate of DG Enterprise as Innovation Papers No. 19 (EUR 17038)

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Record Number: 1776 / Last updated on: 2002-02-22
Category: STUD