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Cost and uptake of income-based tax incentives for R&D and innovation (2023)

Appelt, Silvia [VerfasserIn] ; González Cabral, Ana Cinta [MitwirkendeR] ; Hanappi, Tibor [MitwirkendeR] ; [et al.]

Paris : OECD Publishing

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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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A time series perspective on income-based tax support for R&D and innovation (2023)

González Cabral, Ana Cinta [VerfasserIn] ; Appelt, Silvia [MitwirkendeR] ; Hanappi, Tibor [MitwirkendeR] ; [et al.]

Paris : OECD Publishing

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Language: English

Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.

Series Statement: OECD Taxation Working Papers no.62

Keywords: Taxation ; Science and Technology ; Finance and Investment

Abstract: The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project.

DOI: 10.1787/dae3cd5c-en

URL: lizenzpflichtig

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Effective tax rates for R&D intangibles (2023)

González Cabral, Ana Cinta [VerfasserIn] ; Hanappi, Tibor [MitwirkendeR] ; Appelt, Silvia [MitwirkendeR] ; [et al.]

Paris : OECD Publishing

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Language: English

Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.

Series Statement: OECD Taxation Working Papers no.63

Keywords: Taxation ; Science and Technology ; Finance and Investment

Abstract: Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified intangible assets. This paper proposes a methodology to build indicators comparing the effect of income-based tax incentives for R&D and innovation on firms' incentives to make R&D intangible investments. It provides insights into how such incentives affect firms' decisions on whether, where and how much to invest in R&D intangibles. These indicators are used to illustrate the extent to which these tax incentives may create potential distortions to firms' investment, protection and commercialisation decisions. The model is further developed to account for the design changes to such tax incentives introduced by the OECD/G20 Base Erosion and Profit Shifting minimum standard.

DOI: 10.1787/191dad43-en

URL: lizenzpflichtig

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Design features of income-based tax incentives for R&D and innovation (2023)

González Cabral, Ana Cinta [VerfasserIn] ; O’Reilly, Pierce [MitwirkendeR] ; Appelt, Silvia [MitwirkendeR] ; [et al.]

Paris : OECD Publishing

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Language: English

Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.

Series Statement: OECD Taxation Working Papers no.60

Keywords: Taxation

Abstract: Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.

DOI: 10.1787/a5346119-en

URL: lizenzpflichtig

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Corporate effective tax rates for R&D : The case of expenditure-based R&D tax incentives (2021)

González Cabral, Ana Cinta [VerfasserIn] ; Appelt, Silvia [MitwirkendeR] ; Hanappi, Tibor [MitwirkendeR]

Paris : OECD Publishing

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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

URL: lizenzpflichtig

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Fiscal incentives for R&D and innovation in a diverse world (2016)

Neubig, Thomas S. [VerfasserIn] ; Galindo-Rueda, Fernando [VerfasserIn] ; Appelt, Silvia [VerfasserIn] ; [et al.]

Paris : OECD Publishing

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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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R&D tax incentives : evidence on design, incidence and impacts (2016)

Appelt, Silvia [VerfasserIn] 1980- ; Bajgar, Matej [VerfasserIn] ; Criscuolo, Chiara [VerfasserIn] ; [et al.]

Paris : OECD Publishing

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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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