Income-based tax relief for R&D and innovation: An integrated view

Oecd

No 161, OECD Science, Technology and Industry Policy Papers from OECD Publishing

Abstract: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.

Keywords: innovation; Research and development; tax incentives (search for similar items in EconPapers)
JEL-codes: H25 O34 O38 (search for similar items in EconPapers)
Date: 2023-11-24
New Economics Papers: this item is included in nep-acc, nep-ino, nep-pbe, nep-pub, nep-sbm and nep-tid
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Persistent link: https://EconPapers.repec.org/RePEc:oec:stiaac:161-en

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