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Rapport (Rapport De Recherche) Année : 2021

For a European Approach to R&D Tax Incentive(s) : study of the European Law Institute

Rémi Barnéoud
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Mehdy Ben Brahim
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Pablo Guédon
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Résumé

The fall off in economic activity following the financial crisis of 2008 has highlighted the need to encour-age new areas of economic activity. As the European Union deals with the financial and health conse-quences of the COVID-19 pandemic, this continues to be the case. Innovation is a possible generator of economic activity, one which many believe is underutilised in Europe. It is widely agreed that techno-logical advances are important contributors to long-term growth, but research and development (R&D) of new technologies is risky. That is precisely why EU member states incentivise R&D through their tax systems by supporting companies that invest in new technology. Boosting R&D is one of the main objectives of the European Union. A majority of studies conclude that tax incentives stimulate investment in R&D and are an important component in encouraging research-ori-ented economic activity. However, the R&D incentives currently in place in the European Union are not always adequate and in any case piecemeal.
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Dates et versions

hal-03566032 , version 1 (11-02-2022)

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  • HAL Id : hal-03566032 , version 1

Citer

Georges Cavalier, Rémi Barnéoud, Mehdy Ben Brahim, Pablo Guédon, Lukasz Stankiewicz. For a European Approach to R&D Tax Incentive(s) : study of the European Law Institute. [Research Report] European Law Institute. 2021. ⟨hal-03566032⟩
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