Tax Incentives, Tax Expenditures Theories in R&D: The Case of Sweden

Reprint No. 2014:40

Author(s): Åsa Hansson and Cécile BrokelindYear: 2014 Title: World Tax Journal Volume (No.): 6 (2) Pages: 168–200
Online article (restrictions may apply)

This article investigates whether public funds should support R&D and if so, how such support should be designed in order to be efficient and to comply with the legal requirements stated in EU law and in domestic budget law. The article puts the emphasis on tax expenditure and, in particular, on tax incentives. The findings show that Member States should only subsidize projects where the social benefit exceeds the private benefit. However, in reality, such selection proves impossible, and even if it was possible, EU State aid law could prohibit it.

Hansson, Åsa and Cécile Brokelind (2014), "Tax Incentives, Tax Expenditures Theories in R&D: The Case of Sweden". World Tax Journal 6(2), 168–200.

Åsa Hansson


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Sick of Inequality?

An Introduction to the Relationship between Inequality and Health

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In this book Andreas Bergh, Therese Nilsson, IFN and Lund University, and Daniel Waldenström, IFN and Paris School of Economics, France, review the latest research on the relationship between inequality and health. What does inequality mean for our health? Does increasing income inequality affect outcomes such as obesity, life expectancy and subjective well-being?


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