R&D tax provisions.
Contributors: Organisation for Economic Co-operation and Development.; Ad Hoc Meeting of Experts on Fiscal Measures to Promote R & D and Innovation (1995 : Paris, France)
Series: OECD working papers,; vol. 4, no. 96; OECD working papers ;; v. 4, no. 96.
Publisher: OECD
Published: 1996
Place of publication: Paris
Language: eng
Number of pages: 94
Subjects: Research, Industrial -- Taxation -- OECD countries -- Congresses.; Research and development tax credit -- OECD countries -- Congresses.
Other titles: R & D tax provisions; R and D tax provisions
Notes: Includes bibliographical references.
Cover title.
"Most of these papers were presented at an Ad Hoc Meeting of Experts on Fiscal Measures to Promote R&D and Innovation held in 1995"--T.p. verso.
Table of contents: title: Measuring the value of R&D tax provisions / Jacek Warda; title: Fiscal measures to promote R&D and innovation; title: trends and issues / Albert Link; title: Methodologies for evaluating the impact of R&D tax credits / John Van Reenen; title: Problems involved in designing and implementing R&D tax incentive schemes / Steṕhane Lhuillery; title: The Australian 150 per cent tax concession for R&D / Gordon Neil; title: Fiscal policy towards R&D in the United States / Bronwyn H. Hall; title: Tax credit for research ("credit d'impot recherche") in France / Jeanne Seyvet; title: Fiscal measures to promote R&D in Japan / Hirohisa Hiramatsu; title: The R&D tax scheme in the Netherlands / Jeroen Nijland.