The Impact of Subsidies and Fiscal Incentives on Corporate R&D Expenditures in Belgium (2001-2009)

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2013

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Michel Dumont, « The Impact of Subsidies and Fiscal Incentives on Corporate R&D Expenditures in Belgium (2001-2009) », Reflets et perspectives de la vie économique, ID : 10670/1.24a19d...


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This paper presents the results of an initial evaluation of federal fiscal incentives in support of Research and Development (R&D) by companies in Belgium. The impact of regional subsidies and the partial exemption from advance payment for R&D personnel is estimated for the period 2001-2009. The results show that the existing measures of public support have stimulated companies to carry out additional R&D activities. JEL Classification: H32, O32, O38

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