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.
Taxation, Innovation and the Environment. The Spanish Case
| Publications| 08/01/2011
Puig Ventosa, I. (2008), Taxation, Innovation and the Environment. The Spanish Case. OECD.