Income-based tax relief for R&D and innovation An integrated view
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 th...
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2023
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| Series: | OECD Science, Technology and Industry Policy Papers
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| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
| Summary: | 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 |
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| Physical Description: | 71 p. 21 x 28cm |