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...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2023
|
| Schriftenreihe: | OECD Science, Technology and Industry Policy Papers
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (71 Seiten) 21 x 28cm |
| DOI: | 10.1787/2db44e8b-en |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV050074065 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 241209s2023 xx o|||| 00||| eng d | ||
| 024 | 7 | |a 10.1787/2db44e8b-en |2 doi | |
| 035 | |a (ZDB-13-SOC)101205759 | ||
| 035 | |a (DE-599)BVBBV050074065 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 | ||
| 245 | 1 | 0 | |a Income-based tax relief for R&D and innovation |b An integrated view |c Organisation for Economic Co-operation and Development |
| 264 | 1 | |a Paris |b OECD Publishing |c 2023 | |
| 300 | |a 1 Online-Ressource (71 Seiten) |c 21 x 28cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Science, Technology and Industry Policy Papers | |
| 520 | |a 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 | ||
| 650 | 4 | |a Taxation | |
| 650 | 4 | |a Science and Technology | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/2db44e8b-en |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-035411427 | |
Datensatz im Suchindex
| _version_ | 1817990475657773056 |
|---|---|
| adam_text | |
| any_adam_object | |
| building | Verbundindex |
| bvnumber | BV050074065 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)101205759 (DE-599)BVBBV050074065 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/2db44e8b-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV050074065</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">241209s2023 xx o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/2db44e8b-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)101205759</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV050074065</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Income-based tax relief for R&D and innovation</subfield><subfield code="b">An integrated view</subfield><subfield code="c">Organisation for Economic Co-operation and Development</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2023</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (71 Seiten)</subfield><subfield code="c">21 x 28cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Science, Technology and Industry Policy Papers</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">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</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Science and Technology</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/2db44e8b-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-035411427</subfield></datafield></record></collection> |
| id | DE-604.BV050074065 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-09T19:00:24Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035411427 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 |
| physical | 1 Online-Ressource (71 Seiten) 21 x 28cm |
| psigel | ZDB-13-SOC |
| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Science, Technology and Industry Policy Papers |
| spelling | Income-based tax relief for R&D and innovation An integrated view Organisation for Economic Co-operation and Development Paris OECD Publishing 2023 1 Online-Ressource (71 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier OECD Science, Technology and Industry Policy Papers 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 Taxation Science and Technology https://doi.org/10.1787/2db44e8b-en Verlag kostenfrei Volltext |
| spellingShingle | Income-based tax relief for R&D and innovation An integrated view Taxation Science and Technology |
| title | Income-based tax relief for R&D and innovation An integrated view |
| title_auth | Income-based tax relief for R&D and innovation An integrated view |
| title_exact_search | Income-based tax relief for R&D and innovation An integrated view |
| title_full | Income-based tax relief for R&D and innovation An integrated view Organisation for Economic Co-operation and Development |
| title_fullStr | Income-based tax relief for R&D and innovation An integrated view Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Income-based tax relief for R&D and innovation An integrated view Organisation for Economic Co-operation and Development |
| title_short | Income-based tax relief for R&D and innovation |
| title_sort | income based tax relief for r d and innovation an integrated view |
| title_sub | An integrated view |
| topic | Taxation Science and Technology |
| topic_facet | Taxation Science and Technology |
| url | https://doi.org/10.1787/2db44e8b-en |