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Economics and the environmentEconomics and the environmentIgnasi Puig VentosaIgnasi Puig VentosaPublicationsPublicationsResearchResearch

Taxation, Innovation and the Environment. The Spanish Case

By 08/01/2011November 22nd, 2021No Comments1 min read

The paper discusses the environmental impacts of tax incentives for innovation, and the innovation impacts of tax incentives for environmental expenditures, in the Spanish corporate income tax system during the period 2001-2005. The tax deduction on R&D and technological innovation was found to lead to higher investments on environmental protection, whereas the tax deduction for environmental investments was found to have no significant consequences for R&D and technological innovation.

autorship

Ignasi Puig

date

2008

publication

OECD

bibliographical reference

Puig Ventosa, I. (2008), Taxation, Innovation and the Environment. The Spanish Case. OECD.