---
title: "Verokannustimet innovaatiopolitiikan välineenä –  Katsaus verokannustimien käyttöön OECD-maissa"
authors:
  - name: "Valkonen, Laura"
date_published: "2006-11-03"
series: "Discussion Papers no."
series_number: "1046"
jel_codes:
  - "H25"
  - "K34"
  - "O38"
  - "O57"
language: "fi"
publisher: "ETLA Economic Research"
pdf_url: "https://www.etla.fi/wp-content/uploads/2012/09/dp1046.pdf"
identifier: "https://www.etla.fi/julkaisut/id/Discussion-Papers-no.-1046"
---

# Verokannustimet innovaatiopolitiikan välineenä –  Katsaus verokannustimien käyttöön OECD-maissa

**Published:** 2006-11-03  
**Categories:** Publikationer  
**Tags:** Diskussionsämnen  
**URL:** https://www.etla.fi/sv/publikationer/dp1046-en/

An increasing number of countries support private R&D activity by fiscal incentives in response to the tightening international tax competition. Consequently, the importance of direct R&D subsidies is diminishing. This paper describes R&D tax incentive mechanisms in OECD countries and surveys the evidence on the effectiveness of tax incentives on R&D. Despite patchy and partly conflicting evidence, tax incentives seem to be efficient in encouraging R&D. However, the efficiency is not exceptional when compared to direct subsidies. Moreover, tax incentives and direct subsidies seem to be substitutes. Tax incentive mechanisms based on the increment of R&D seem to be slightly more efficient than tax incentive mechanisms based on the level of R&D.

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