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Tax Incentives, Tax Expenditures Theories in R&D: The Case of Sweden

Brokelind, Cécile LU and Hansson, Åsa LU (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.
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author
and
organization
publishing date
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
2024-10-07 14:08:06
@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}},
}