Taxation, Innovation and the Environment
Annex E. R&D and Environmental Investments Tax Credits in Spain
DOI:https://dx.doi.org/10.1787/9789264087637-13-en
This case study examines the impacts of two tax credits in Spain: one for R&D investments and the other for investments in assets that relate to the environment. The tax credit for environmental investments did not seem to induce innovation, partly ...
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