Language:
English
Pages:
1 Online-Ressource (71 p.)
,
21 x 28cm.
Series Statement:
OECD Science, Technology and Industry Policy Papers no.161
Keywords:
Taxation
;
Science and Technology
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.
