---
title: "Should Finland Introduce an R&D Tax Credit? Reflections Based on Norwegian R&D Tax Policy"
authors:
  - name: "Møen, Jarle"
date_published: "2007-06-12"
series: "Discussion Papers no."
series_number: "1097"
jel_codes:
  - "H25"
  - "O38"
language: "en"
publisher: "ETLA Economic Research"
pdf_url: "https://www.etla.fi/wp-content/uploads/2012/09/dp1097.pdf"
keywords:
  - "R&D policy"
  - "R&D subsidy"
  - "R&D tax credit"
  - "Finland"
  - "Norway"
identifier: "https://www.etla.fi/julkaisut/id/Discussion-Papers-no.-1097"
---

# Should Finland Introduce an R&D Tax Credit? Reflections Based on Norwegian R&D Tax Policy

**Published:** 2007-06-12  
**Categories:** Publikationer  
**Tags:** Diskussionsämnen, Suomi, T&K  
**URL:** https://www.etla.fi/sv/publikationer/dp1097-en/

Subsidies to commercial R&D can be given as R&D tax credits or through direct grants. Tax incentives have become an increasingly popular policy tool over the last decades. In this note I discuss the pros and cons of the two forms of subsidies in light of Norway’s experience with R&D policy. I review an ongoing evaluation of the Norwegian R&D tax credit introduced in 2002 and reflect on whether it is desirable for Finland to introduce a similar scheme. I suggest that this is not desirable. If Finland introduces an R&D tax credit, I argue that it should be limited to small and medium sized companies.

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