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Erscheinungsjahr: 
2008
Schriftenreihe/Nr.: 
Discussion Papers No. 565
Verlag: 
Statistics Norway, Research Department, Oslo
Zusammenfassung: 
Norwegian business spending on R&D is low by OECD standards. To stimulate business R&D, in 2002 the Norwegian government introduced a tax-based incentive, SkatteFUNN. We analyze the effects of SkatteFUNN on the likelihood of innovating and patenting. Using a rich database for Norwegian firms, we find that projects receiving tax credits result in the development of new production processes and to some extent the development of new products for the firm. Firms that collaborate with other firms are more likely to be successful in their innovation activities. However, the scheme does not appear to contribute to innovations in the form of new products for the market or patenting.
Schlagwörter: 
Tax credits
R&D
Patenting
Innovation
Self-selection
JEL: 
C33
C52
D24
O38
Dokumentart: 
Working Paper

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