The effects of R&D tax incentives and their role in the innovation policy mix: Findings from the OECD microBeRD project, 2016-19

Oecd

No 92, OECD Science, Technology and Industry Policy Papers from OECD Publishing

Abstract: This report presents new evidence on the impact of R&D tax incentives and direct funding of business R&D, drawing on distributed cross-country and firm-level analyses undertaken as part of the first phase of the OECD microBeRD project (2016-19). This “distributed” approach facilitates a harmonised analysis of confidential business R&D and tax relief microdata in 20 OECD countries. microBeRD provides new insights into the effectiveness of R&D tax incentives in encouraging business R&D in the OECD area and the heterogeneity of effects both within and across OECD countries, including the underlying impact mechanisms. The report contributes to the debate on the role of R&D tax incentives in the policy mix by providing additional comparative evidence on the effects of alternative business R&D inducement incentives.

Keywords: Innovation; Science and technology; Tax (search for similar items in EconPapers)
JEL-codes: H25 L25 O38 (search for similar items in EconPapers)
Date: 2020-09-03
New Economics Papers: this item is included in nep-ino, nep-sbm and nep-tid
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Persistent link: https://EconPapers.repec.org/RePEc:oec:stiaac:92-en

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