English, Article edition: Interplay Between Tax Incentives and Direct Support for Research Rahel Falk

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/5681
Physical Description
  • article
Language
  • English

Edition details

Title
  • Interplay Between Tax Incentives and Direct Support for Research
Author
  • Rahel Falk
Physical Description
  • article
Notes
  • A solid underpinning of research, technological development and innovation (RTDI) activities in the business sector is of key importance in enhancing the per-formance of the National Innovation System (NIS). To that effect an advanced NIS such as Austria's provides a multitude of government measures to stimulate RTDI undertakings of companies. Direct support measures involve the direct transfer of financial means such as grants, subsidies or conditional loans, but also non-financial support, e.g., access to information and advice, brokerage schemes, or funding for networks. The distinctive feature of direct support is that specific measures are targeted at specifically defined projects. Support depends on a commission's discretionary case-by-case decision governed by pre-specified funding criteria and selection rules. The budget allotted to agencies and programmes is predetermined and often varies from year to year. By contrast, claims against tax liabilities – via allowances or tax credits – are subsumed under the heading of indirect support. They allow companies to reduce their tax payments as a reward for carrying out research activities, and they are not subject to any prior selection criteria.
  • Technologiepolitik Innovationsförderung Steuerliche Förderung Direkte Förderung Erreichungsgrad Effekte Unternehmensbefragung
  • RePEc:wfo:monber:y:2009:i:5:p:361-370
Language
  • English
Contributed by
OAIster

Get this edition

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment