Towards a South African R&D tax incentives scheme: fiscal policies and social benefits

被引：0
|
作者：
Pouris, A [1 ]
机构：
[1] Univ Pretoria, Inst Technol Innovat, ZA-0002 Pretoria, South Africa
来源：
SOUTH AFRICAN JOURNAL OF SCIENCE | 2003年 / 99卷 / 5-6期
关键词：
D O I：
暂无
中图分类号：
O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];
学科分类号：
07 ; 0710 ; 09 ;
摘要：
TAX INCENTIVES FOR RESEARCH AND development (R&D) are used internationally for the promotion of science, technology and innovation. This article reports the results of an investigation comparing South Africa's fiscal environment for R&D with that of other countries. It recommends a tax incentive scheme that is appropriate for South Africa and estimates its social benefits.
引用
下载
收藏
页码：195 / 199
页数：5
相关论文
共 50 条
  • [21] Subsidies, Loans and Tax Incentives for Business R&D in Catalonia
    Segarra Blasco, Agusti
    INVESTIGACIONES REGIONALES-JOURNAL OF REGIONAL RESEARCH, 2018, (40) : 109 - 140
  • [22] A cost-benefit analysis of R&D tax incentives
    Russo, B
    CANADIAN JOURNAL OF ECONOMICS-REVUE CANADIENNE D ECONOMIQUE, 2004, 37 (02): : 313 - 335
  • [23] Evaluation of the Impact of R&D Tax Incentives on the Propensity to Innovate
    Labeaga Azcona, Jose Maria
    Martinez-Ros, Ester
    PROCEEDINGS OF THE 9TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, 2012, : 966 - +
  • [24] Tax Incentives for R&D and Innovation: Demand versus Effects
    Gokhberg, Leonid
    Kitova, Galina
    Roud, Vitaliy
    FORESIGHT AND STI GOVERNANCE, 2014, 8 (03) : 18 - 41
  • [25] Cross-border effects of R&D tax incentives
    Knoll, Bodo
    Riedel, Nadine
    Schwab, Thomas
    Todtenhaupt, Maximilian
    Voget, Johannes
    RESEARCH POLICY, 2021, 50 (09)
  • [26] The effects and economic consequences of cutting R&D tax incentives
    Chen, Ming-Chin
    Li, Huan-Yi
    CHINA JOURNAL OF ACCOUNTING RESEARCH, 2018, 11 (04) : 367 - 384
  • [27] The effects and economic consequences of cutting R&D tax incentives
    Ming-Chin Chen
    Huan-Yi Li
    China Journal of Accounting Research, 2018, (04) : 367 - 384
  • [28] The role of tax incentives in capital investment and R&D decisions
    Chittenden, Francis
    Derregia, Mohsen
    ENVIRONMENT AND PLANNING C-GOVERNMENT AND POLICY, 2010, 28 (02): : 241 - 256
  • [29] Who Benefits from R&D Tax Policy?
    Beatriz Corchuelo, M.
    Martinez-Ros, Ester
    CUADERNOS DE ECONOMIA Y DIRECCION DE LA EMPRESA, 2010, (45): : 145 - 173
  • [30] Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence
    Guceri, Irem
    Liu, Li
    AMERICAN ECONOMIC JOURNAL-ECONOMIC POLICY, 2019, 11 (01) : 266 - 291
12345