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Tax Incentives and Investments in the EU: Best Practices and Ways to Stimulate Private Investments and Prevent Harmful Tax Practices

19-05-2025 772.636 FISC

Study

EN (1 MB)

Summary : This study evaluates the effectiveness of tax incentives, with a particular focus on incentives for research and development (R&D). It analyses different design options for tax incentives and shows that input-based R&D tax incentives appear to be the most effective in stimulating additional R&D investment. Taking into account the lessons learnt from empirical evaluations and the restrictions imposed by Pillar Two, refundable, volume-based tax credits with a broad scope remain a convincing way forward for R&D tax incentives.

Commitments made by Wopke Hoekstra

08-01-2025 754.226 EMPL ITRE ENVI TRAN FISC ECON

Briefing

EN (274 KB)

Summary : Commitments made by Wopke Hoekstra, Commissioner-designate for Climate, Net Zero and Clean Growth, 2024-2029

Authors : MAKAY Monika, CIUCCI MATTEO, DEBYSER Ariane, ANGERER Jost, POLLUVEER KRISTI, THOMAS ALIZÉE HELEN, GULIČ NOSAN ENIJA