Measuring R&D tax support: Findings from the new OECD R&D Tax Incentives Database

Silvia Appelt, Fernando Galindo-Rueda () and Ana Cinta González Cabral

No 2019/06, OECD Science, Technology and Industry Working Papers from OECD Publishing

Abstract: Investment in research and experimental development (R&D) is an important driver of innovation and economic growth. Over the past two decades, tax incentives have become a key policy instrument for promoting business R&D. This raises a number of policy questions: How has the role of tax incentives in the R&D support policy mix evolved across OECD countries and other major economies? How generous are tax relief provisions for different types of firms? How effective are they in stimulating business R&D investment? The OECD R&D Tax Incentives Database (http://oe.cd/rdtax) aims to contribute to the data infrastructure available to policy makers and researchers to examine the use and impact of R&D tax incentives across OECD countries and partner economies. This paper provides a practical guide to using this new database, describing the recently released R&D tax incentive data and highlighting their potential for internationally comparative work through descriptive indicators and econometric analysis.

Date: 2019-10-15
New Economics Papers: this item is included in nep-acc, nep-ino, nep-pub, nep-sbm and nep-tid
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