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At the request of the Ministry of Finance, Dialogic, in collaboration with UNU-MERIT, is conducting an ex-post evaluation on the effectiveness and efficiency of the Innovation Box in the period 2010-2012. The Innovation Box is a fiscal instrument in the corporate income tax (CIT), aimed at stimulating the business climate and innovation. The scheme allows for internally developed intangible assets to be allocated to a fiscal box space where, under conditions, the net benefits are taxed at an effective rate of 5% instead of the top rate of 25%.
The central research question and hence the objective of the evaluation is as follows: (to determine) to what extent does the Innovation Box contribute effectively and efficiently to the stimulation of innovation and the (fiscal) business climate in the Netherlands?
