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This report, prepared by Motu Economic and Public Policy Research and the University of Otago in May 2025, evaluates the Research and Development Tax Incentive (RDTI) over its first five years of operation (2019–2024). It provides an independent assessment of the scheme’s impact on business R&D expenditure, innovation, productivity, compliance costs, and administration, using mixed-methods analysis of quantitative data and stakeholder interviews.

pdf, 3.1 MB

In late June 2018, officials from Inland Revenue, Ministry of Business, Innovation and Employment and Callaghan Innovation went to Norway and the UK to discuss the R&D tax credit schemes operating in these countries. These countries were chosen for more intensive examination because they have operated a refundable tax credit scheme for over 15 years. This briefing summarises the key findings from the trip.

pdf, 180 KB