Measuring R&D tax support: Findings from the new OECD R&D Tax Incentives Database
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 ince...
Gespeichert in:
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2019
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| Schriftenreihe: | OECD Science, Technology and Industry Working Papers
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (69 Seiten) |
| DOI: | 10.1787/d16e6072-en |
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| spelling | Appelt, Silvia Verfasser aut Measuring R&D tax support Findings from the new OECD R&D Tax Incentives Database Silvia Appelt, Fernando Galindo-Rueda and Ana Cinta González Cabral Paris OECD Publishing 2019 1 Online-Ressource (69 Seiten) txt rdacontent c rdamedia cr rdacarrier OECD Science, Technology and Industry Working Papers 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 Science and Technology Industry and Services Galindo-Rueda, Fernando ctb González Cabral, Ana Cinta ctb https://doi.org/10.1787/d16e6072-en Verlag kostenfrei Volltext |
| spellingShingle | Appelt, Silvia Measuring R&D tax support Findings from the new OECD R&D Tax Incentives Database Science and Technology Industry and Services |
| title | Measuring R&D tax support Findings from the new OECD R&D Tax Incentives Database |
| title_auth | Measuring R&D tax support Findings from the new OECD R&D Tax Incentives Database |
| title_exact_search | Measuring R&D tax support Findings from the new OECD R&D Tax Incentives Database |
| title_exact_search_txtP | Measuring R&D tax support Findings from the new OECD R&D Tax Incentives Database |
| title_full | Measuring R&D tax support Findings from the new OECD R&D Tax Incentives Database Silvia Appelt, Fernando Galindo-Rueda and Ana Cinta González Cabral |
| title_fullStr | Measuring R&D tax support Findings from the new OECD R&D Tax Incentives Database Silvia Appelt, Fernando Galindo-Rueda and Ana Cinta González Cabral |
| title_full_unstemmed | Measuring R&D tax support Findings from the new OECD R&D Tax Incentives Database Silvia Appelt, Fernando Galindo-Rueda and Ana Cinta González Cabral |
| title_short | Measuring R&D tax support |
| title_sort | measuring r d tax support findings from the new oecd r d tax incentives database |
| title_sub | Findings from the new OECD R&D Tax Incentives Database |
| topic | Science and Technology Industry and Services |
| topic_facet | Science and Technology Industry and Services |
| url | https://doi.org/10.1787/d16e6072-en |
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