Abstract
Policies to stimulate research and development are significant in the government’s agenda and affect businesses growing internationally. The article highlights the role of tax incentives in the policy mix to promote private research and development (R&D). It discusses evolution and recent trends in R&D tax incentive schemes in European countries. The impact of international tax competition on their adoption and generosity is investigated. Moreover, a decision-making model on implementation and generosity of R&D tax incentives is introduced.
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