haku: @indexterm INDUSTRIAL SOCIETY / yhteensä: 29
viite: 10 / 29
| Tekijä: | Lair, J. Duff, R. Maisseu, A. |
| Otsikko: | Aide an financement de la R&D et de l'innovation: un panorama europeen = Financial support for R&D and innovation: European perspective |
| Lehti: | Revue Francaise de Gestion
1991 : JUN-JUL-AUG, 84, p. 115-128 |
| Asiasana: | R&D INNOVATION FINANCING INDUSTRIAL SOCIETY EUROPE, WEST GOVERNMENT PROJECTS TAX ALLOWANCES PRODUCT FAILURES |
| Kieli: | fre |
| Tiivistelmä: | Since the start of the 1980s, R&D support policies in the industrialized countries have somewhat changed direction. Rather than participating directly in the various stages of the innovation process, governments have tended to provide tax incentives to companies that have already financed their own R&D expenditures. This trend is examined in the major European countries, and the principal fiscal measures introduced by governments to encourage investment in R&D are analyzed. An important paradox is pointed out in the support policies: recompensation is provided for those projects which have proved to be failures since repayment is only due to the provisions of the law when the venture is a success. |
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