Tax Incentives, Tax Expenditures Theories in R&D: The Case of Sweden
(2014) In World Tax Journal 6(2). p.168-200- Abstract
- This article investigates whether public funds should support R&D and if so, how such support should be designed in order to be efficient and to comply with the legal requirements stated in EU law and in domestic budget law. The article puts the emphasis on tax expenditure and, in particular, on tax incentives. The findings show that Member States should only subsidize projects where the social benefit exceeds the private benefit. However, in reality, such selection proves impossible, and even if it was possible, EU State aid law could prohibit it.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/4645907
- author
- Brokelind, Cécile LU and Hansson, Åsa LU
- organization
- publishing date
- 2014
- type
- Contribution to journal
- publication status
- published
- subject
- in
- World Tax Journal
- volume
- 6
- issue
- 2
- pages
- 168 - 200
- publisher
- IBFD
- ISSN
- 1878-4917
- language
- English
- LU publication?
- yes
- id
- 3beaaf05-f965-43b8-84b2-416208efee71 (old id 4645907)
- alternative location
- http://online.ibfd.org/kbase/#topic=doc&url=/collections/wtj/html/wtj_2014_02_int_2.html
- http://online.ibfd.org/kbase/#topic=doc&url=/collections/wtj/html/wtj_2014_02_int_2.html
- date added to LUP
- 2016-04-01 13:53:02
- date last changed
- 2018-11-21 20:20:49
@article{3beaaf05-f965-43b8-84b2-416208efee71,
abstract = {{This article investigates whether public funds should support R&D and if so, how such support should be designed in order to be efficient and to comply with the legal requirements stated in EU law and in domestic budget law. The article puts the emphasis on tax expenditure and, in particular, on tax incentives. The findings show that Member States should only subsidize projects where the social benefit exceeds the private benefit. However, in reality, such selection proves impossible, and even if it was possible, EU State aid law could prohibit it.}},
author = {{Brokelind, Cécile and Hansson, Åsa}},
issn = {{1878-4917}},
language = {{eng}},
number = {{2}},
pages = {{168--200}},
publisher = {{IBFD}},
series = {{World Tax Journal}},
title = {{Tax Incentives, Tax Expenditures Theories in R&D: The Case of Sweden}},
url = {{http://online.ibfd.org/kbase/#topic=doc&url=/collections/wtj/html/wtj_2014_02_int_2.html}},
volume = {{6}},
year = {{2014}},
}