EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA

被引：8
|
作者：
Aralica, Zoran [1 ]
Botric, Valerija [1 ]
机构：
[1] Inst Econ, HR-10000 Zagreb, Croatia
来源：
ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA | 2013年 / 26卷 / 03期
关键词：
R&D tax incentives; evaluation; Croatia; propensity score matching; COUNTRIES; PROGRAMS; BIAS;
D O I：
10.1080/1331677X.2013.11517622
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
According to the European Innovation Scoreboard metrics Croatia belongs to the group of moderate innovators, i.e. a country with below average innovation performance in comparison to the EU average in the period 2009-2010. Government subsidies are frequently introduced to improve countries' innovation performance. Whether existing R&D tax scheme in Croatia produces expected results is the key research question analyzed in the paper. Based on the microeconometric analysis of individual firms' data, we confirm positive effect of the subsidies on expenditures in research and development as well as on product innovation. However, the significant effect on process innovation is not found.
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页码：63 / 80
页数：18
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