IDEAS home Printed from https://ideas.repec.org/p/fpb/wpaper/201505.html
   My bibliography  Save this paper

Working Paper 05-15 - Evaluation of federal tax incentives for private R&D in Belgium: An update

Author

Listed:
  • Michel Dumont

Abstract

This paper presents the results of a second evaluation of the tax incentives that were introduced – between 2005 and 2008 – by the Belgian federal government to support R&D activities of private companies. Compared with the first assessment, carried out in 2012, this evaluation extends the period considered by two years (2010 and 2011) and provides the results of a first assessment of the tax credit for investment in R&D and the tax deduction of 80% of qualifying gross patent income that were introduced in 2007. The second evaluation also elaborates on the difficulties of estimation procedures to establish the "causal" effect of public support and the importance to account for the strong persistence in firm-level R&D expenditures.

Suggested Citation

  • Michel Dumont, 2015. "Working Paper 05-15 - Evaluation of federal tax incentives for private R&D in Belgium: An update," Working Papers 201505, Federal Planning Bureau, Belgium.
    • Handle: RePEc:fpb:wpaper:201505
    as

    Download full text from publisher

    File URL: https://www.plan.be/uploaded/documents/201506290956410.WP_1505_11037.pdf
    File Function: english version
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fpb:wpaper:201505. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dominique van der Wal (email available below). General contact details of provider: https://edirc.repec.org/data/plagvbe.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.