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Research and development tax credit evaluations

We commissioned a series of evaluation studies of the Research and Development (R&D) tax credit to see if it would be able to meet the Government’s objectives.

The evaluations assess

• the effectiveness of its design and delivery; and
• its impact on the level of R&D undertaken in New Zealand, focusing on the benefits to firms.

The 2008 studies are:

• Baseline Study 1 Part A:  How Ready are New Zealand Firms for the R&D Tax Credit?
• Baseline Study 1 Part B:  Results of 13 Firm Investigations

The 2009 studies are:

• Baseline Study 2: R&D Perspectives from New Zealand Small Enterprises.
  

  Copies of this publication may be requested from info@morst.govt.nz.
  
  
• Baseline Study 3: Business Recording of R&D Activities

The R&D tax credit has been repealed, so further work that was planned as part of the evaluation programme will not be undertaken.

The evaluation was set up to run for five years.  The original deliverables are described in the 2007 overview:

Research and development tax credit evaluation (2007) - Overview of the evaluation of the New Zealand Research and Development (R&D) tax credit including the purpose, framework and deliverables of the evaluation. November 2007, 8 pages.