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Taxation and Innovation

Author

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  • Pamela Palazzi

    (Agenzia delle Entrate)

Abstract

Innovation is the cornerstone of sustained economic growth and prosperity. In a globalised world, innovation is a key driver of competitiveness between businesses and it plays a critical role in the rapid growth of emerging economies. At the same time, the global financial crisis has increased the relevance of a better understanding of the role that innovation can play in restoring sustainable growth while giving focus to the issue of constrained public resources and effective public expenditure. Especially in the current context of a global financial and economic downturn, it is particularly important that tax policies continue to provide efficient incentives to fostering innovation...

Suggested Citation

  • Pamela Palazzi, 2011. "Taxation and Innovation," OECD Taxation Working Papers 9, OECD Publishing.
    • Handle: RePEc:oec:ctpaaa:9-en
    DOI: 10.1787/5kg3h0sf1336-en
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    Cited by:

    1. Galina A. Kitova, 2014. "Taxation Of R&D: Review Of Practices," HSE Working papers WP BRP 28/STI/2014, National Research University Higher School of Economics.
    2. Jacek Lewkowicz & Anna Lewczuk, 2022. "Innovation through Collaboration," Journal of Economics / Ekonomicky casopis, Institute of Economic Research, Slovak Academy of Sciences, vol. 70(1), pages 36-56, January.
    3. A.S. Dosmanbetova & K.A. Kenenova & A.A. Makenova, 2018. "An Investigation into the Advisability of Using Concessional Taxation to Galvanize Innovation-Driven Economic Development," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 539-551.
    4. Leonid Gokhberg & Galina Kitova & Vitaliy Roud, 2014. "Tax Incentives for R&D and Innovation: Demand versus Effects," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 8(3), pages 18-41.
      • Leonid Gokhberg & Galina Kitova & Vitaliy Roud, 2014. "Tax incentives for r&d and innovation: demand versus effects," Foresight-Russia Форсайт, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 8(3 (eng)), pages 18-41.
    5. Drivas, Kyriakos & Economidou, Claire & Tsionas, Efthymios G., 2014. "A Poisson Stochastic Frontier Model with Finite Mixture Structure," MPRA Paper 57485, University Library of Munich, Germany.
    6. A.S. Dosmanbetova & K.A. Kenenova & A.A. Makenova, 2018. "An Investigation into the Advisability of Using Concessional Taxation to Galvanize Innovation-Driven Economic Development," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 539-551.
    7. Sabina Hodzic, 2013. "Tax Incentives For Research And Development In Austria And Croatia: B-Index," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 22(2), pages 397-416, december.
    8. Margaret Dalziel, 2018. "Why are there (almost) no randomised controlled trial-based evaluations of business support programmes?," Palgrave Communications, Palgrave Macmillan, vol. 4(1), pages 1-9, December.
    9. Mario Jametti & Agustin Redonda & Anindya Sen, 2013. "The Power to Pass on Taxes - A Test for Tax Shifting based on Observables," Quaderni della facoltà di Scienze economiche dell'Università di Lugano 1301, USI Università della Svizzera italiana.

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