Cost and uptake of income-based tax incentives for R&D and innovation:
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 pre...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | , , , |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris
OECD Publishing
2023
|
| Series: | OECD Science, Technology and Industry Working Papers
no.2023/03 |
| Subjects: | |
| Online Access: | DE-863 |
| Summary: | 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. |
| Physical Description: | 1 Online-Ressource (45 Seiten) 21 x 28cm. |
Staff View
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| series2 | OECD Science, Technology and Industry Working Papers |
| spelling | Appelt, Silvia VerfasserIn aut Cost and uptake of income-based tax incentives for R&D and innovation Silvia, Appelt ... [et al] Paris OECD Publishing 2023 1 Online-Ressource (45 Seiten) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Science, Technology and Industry Working Papers no.2023/03 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. Taxation Science and Technology Industry and Services González Cabral, Ana Cinta MitwirkendeR ctb Hanappi, Tibor MitwirkendeR ctb Galindo-Rueda, Fernando MitwirkendeR ctb O'Reilly, Pierce MitwirkendeR ctb |
| spellingShingle | Appelt, Silvia Cost and uptake of income-based tax incentives for R&D and innovation Taxation Science and Technology Industry and Services |
| title | Cost and uptake of income-based tax incentives for R&D and innovation |
| title_auth | Cost and uptake of income-based tax incentives for R&D and innovation |
| title_exact_search | Cost and uptake of income-based tax incentives for R&D and innovation |
| title_full | Cost and uptake of income-based tax incentives for R&D and innovation Silvia, Appelt ... [et al] |
| title_fullStr | Cost and uptake of income-based tax incentives for R&D and innovation Silvia, Appelt ... [et al] |
| title_full_unstemmed | Cost and uptake of income-based tax incentives for R&D and innovation Silvia, Appelt ... [et al] |
| title_short | Cost and uptake of income-based tax incentives for R&D and innovation |
| title_sort | cost and uptake of income based tax incentives for r d and innovation |
| topic | Taxation Science and Technology Industry and Services |
| topic_facet | Taxation Science and Technology Industry and Services |
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