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  • 1
    Online Resource
    Online Resource
    The effects of R&D tax incentives and their role in the innovation policy mix findings from the OECD microBeRD project, 2016-19 (2020)
    [Paris] : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 96 Seiten) , Illustrationen
    Series Statement: OECD science, technology and innovation policy papers no. 92 (September 2020)
    Series Statement: OECD Science, Technology and Industry Policy Papers no.92
    Keywords: Tax ; Innovation ; Science and technology ; Amtsdruckschrift ; Graue Literatur
    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.
    DOI: 10.1787/65234003-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Measuring R&D tax support : findings from the new OECD R&D Tax Incentives Database (2019)
    Paris, France : OECD
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2019, 06
    Series Statement: OECD science, technology and industry working papers
    Keywords: Science and Technology ; Industry and Services ; Amtsdruckschrift ; Graue Literatur
    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.
    DOI: 10.1787/d16e6072-en
    URL: lizenzpflichtig
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Global mobility of research scientists : the economics of who goes where and why (2015)
    Amsterdam [Netherlands] : Academic Press
    Details
    ISBN: 9780128013960 , 0128013966 , 9780128016817 , 0128016817
    Language: English
    Pages: 1 online resource (331 pages) , illustrations, tables
    Parallel Title: Erscheint auch als
    DDC: 338.475072
    Keywords: Research Social aspects ; Research Economic aspects ; Scientists Social aspects ; Research ; Economic aspects ; Research ; Social aspects ; Scientists ; Social aspects ; Arbeit ; Arbeiter ; Arbeitsmobilität ; Mobilität ; Produktionsfaktor ; Wissenschaftler ; SCIENCE ; Study & Teaching ; Electronic books ; Electronic books
    Abstract: Global Mobility of Research Scientists: The Economics of Who Goes Where and Why brings together information on how the localization and mobility of academic researchers contributes to the production of knowledge. The text answers several questions, including "what characterizes nationally and internationally mobile researchers?" and "what are the individual and social implications of increased mobility of research scientists?" Eight independent, but coordinated chapters address these and other questions, drawing on a set of newly developed databases covering 30 countries, including the US, the UK, France, Germany, Italy, Japan, Russia, and China, among others. Combines theoretically sound and empirically fascinating results in one volume that has international and interdisciplinary appeal. Covers topics at the forefront of academic, business, and policy discussions Data used in the chapters available at a freely-accessible website.
    Note: Includes bibliographical references at the end of each chapters and index. - Print version record
    URL: lizenzpflichtig
    URL: Inhaltsverzeichnis
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  • 4
    Online Resource
    Online Resource
    Fiscal incentives for R&D and innovation in a diverse world (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 22 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 27
    Keywords: Technologiepolitik ; Steuervergünstigung ; Innovation ; OECD-Staaten ; Taxation ; Development ; Arbeitspapier ; Graue Literatur
    Abstract: Public policy has an important role to play in promoting research and development (R&D) the development, diffusion, and use of new knowledge and innovations. Fiscal incentives, including tax policies, should be directed at specific barriers, impediments or synergies to facilitate the desired level of investment in R&D and innovations. Without careful design, policies can have unintended consequences such as favouring incumbent firms, encouraging small firms to undertake less efficient activities, or creating arbitrage and rent-seeking activity. R&D tax policy needs to be considered in the context of the country’s general tax policies, its broader innovation policy mix and its other R&D support policies. More R&D activity in one country does not necessarily result in an overall increase in global innovation if it is simply shifted from another country. More research is needed to determine the extent to which R&D fiscal incentives in one country increase overall R&D, the quality of that R&D, and its positive spillovers to other sectors of the economy and other countries.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/5jlr9stckfs0-en
    URL: Volltext
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  • 5
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    Online Resource
    Corporate effective tax rates for R&D : The case of expenditure-based R&D tax incentives (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (66 p.)
    Series Statement: OECD Taxation Working Papers no.54
    Keywords: Finance and Investment ; Taxation ; Science and Technology
    Abstract: R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that reflect the value of expenditure-based R&D tax incentives. The new OECD estimates cover 48 countries and consider the case of large profitable firms, accounting for the bulk of R&D in most economies. The results provide new insights into the generosity of R&D tax incentives from the perspective of firms that decide on whether or where to invest in R&D (extensive margin) and the level (intensive margin) of R&D investment. The generosity of the favourable tax treatment of R&D is shown to vary at the intensive and extensive margins, highlighting differences in countries’ strategies to support R&D through the tax system.
    DOI: 10.1787/ff9a104f-en
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  • 6
    Online Resource
    Online Resource
    Micro-data based insights on trends in business R&D performance and funding : Findings from the OECD microBeRD+ project (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2022/04
    Keywords: Science and Technology
    Abstract: This report presents new insights on trends in business R&D performance and funding, drawing on the micro-aggregated R&D and tax relief statistics collected for 21 OECD countries as part of the OECD microBeRD project. Micro-aggregated statistics provide an important input for policy analysis, highlighting important variations in business R&D performance and funding across industries and different types of firms that are hard to uncover based on aggregate R&D and tax relief statistics. They shed light on country and industry specific trends in the concentration of R&D activity, business R&D dynamics, the structure of R&D performance among different types of firms and the way that they fund their R&D activities. Such evidence can be relevant in assessing the contribution of different types of firms (e.g. young firms, foreign-controlled affiliates) and individuals (e.g. female R&D staff, doctorate holders) to research and development in the business sector and designing business R&D support policies.
    DOI: 10.1787/4805d3f5-en
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  • 7
    Online Resource
    Online Resource
    Which factors influence the international mobility of research scientists? (2015)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource (31 S.) , graph. Darst.
    Series Statement: OECD science, technology and industry working papers 2015/02
    Series Statement: OECD science, technology and industry working papers
    Keywords: 1996 - 2011 ; Wissenschaftler ; Forschung ; Arbeitsmigranten ; Science and Technology ; Industry and Services ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper investigates the factors that influence the international mobility of research scientists using a new measure of mobility derived from changes in affiliations reported by publishing scientists in a major global index of scholarly publications over the period 1996-2011. Using a gravity-based empirical framework, our research shows that measures of geographic and socioeconomic and scientific distance correlate negatively with scientist mobility between two countries. Scientific collaboration appears to be a major factor associated with the mobility of scientists. The analysis shows that the mobility of scientists particularly relies on flows of tertiary-level students in the opposite direction, from destination to origin country. This provides strong evidence that brain circulation is a complex and multi-directional phenomenon. For a majority of country pairs (dyads) in our sample, the mobility of scientists is generally better described by commensurate knowledge flows in both directions, rather than one dominating the other. The analysis also shows that mobility can be positively influenced by convergence in economic conditions and resources dedicated to R&D, as well as reduced visa-related restrictions.
    Note: Systemvoraussetzungen: PDF Reader.
    DOI: 10.1787/5js1tmrr2233-en
    URL: Volltext
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  • 8
    Online Resource
    Online Resource
    Measuring the link between public procurement and innovation (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 82 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2016, 03
    Series Statement: OECD science, technology and industry working papers
    Keywords: Forschung ; Innovation ; Messung ; Öffentlicher Auftrag ; OECD-Staaten ; Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper presents the findings of a recent OECD project on the measurement of the link between public procurement and innovation that is intended to contribute to the review and implementation of the OECD measurement frameworks for R&D and innovation. The report highlights what concepts, definitions and measurement approaches can be used, with currently available data or suitably adapted sources, to produce policy-relevant indicators on the use of innovation procurement and carry out empirical analyses on the impact of public procurement on R&D, innovation and broader economic outcomes. Exploiting recent R&D and innovation survey data and administrative procurement records, it provides novel multi-country evidence on the incidence of public procurement of innovation. An exploratory analysis based on procurement, company account, R&D, patent and trademark data helps showcase the use of combined micro-data sources for analytical applications and points out important links between firm-level procurement activity, R&D and economic performance.
    DOI: 10.1787/5jlvc7sl1w7h-en
    URL: Volltext
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  • 9
    Online Resource
    Online Resource
    R&D tax incentives : evidence on design, incidence and impacts (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 44 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 32
    Keywords: Taxation ; Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This policy paper provides an overview of OECD work on measuring the extent and impact of public support for R&D through tax incentives. It discusses the policy rationale for tax incentives in the broader context of public support for business R&D, describing the main features of different modes of expenditure-based tax relief for R&D. It presents evidence on how much financial support is provided through tax incentives, how this has evolved in recent years and the variation in implied R&D tax subsidy rates across OECD countries and partner economies. The document also reviews empirical evidence on the impact of tax incentives, covering in detail different categories of impacts including potentially unintended effects. It further includes evidence on the use and impacts of income-based R&D tax incentives. The paper concludes with a synthesis of the main policy recommendations contained in key OECD policy documents and highlights future measurement and analytical work planned in this area.
    DOI: 10.1787/5jlr8fldqk7j-en
    URL: Volltext  (lizenzpflichtig)
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  • 10
    Online Resource
    Online Resource
    Cost and uptake of income-based tax incentives for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2023/03
    Keywords: Taxation ; Science and Technology ; Industry and Services
    Abstract: Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of innovation activities. Drawing on the responses of national contact points to the OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses in 2019, and tracks their distribution by firm size and industry and their evolution over the 2000-2019 period.
    DOI: 10.1787/4f531faf-en
    URL: lizenzpflichtig
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