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...
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| Format: | Electronic eBook |
|---|---|
| Language: | English |
| Published: |
Paris
OECD Publishing
2023
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| Series: | OECD Science, Technology and Industry Policy Papers
|
| Subjects: | |
| Online Access: | Volltext |
| Summary: | 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 |
| Physical Description: | 1 Online-Ressource (71 Seiten) 21 x 28cm |
| DOI: | 10.1787/2db44e8b-en |
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| indexdate | 2025-02-10T11:06:46Z |
| institution | BVB |
| language | English |
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| physical | 1 Online-Ressource (71 Seiten) 21 x 28cm |
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| 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 |