IDEAS home Printed from https://ideas.repec.org/p/oec/stiaaa/2023-03-en.html
   My bibliography  Save this paper

Cost and uptake of income-based tax incentives for R&D and innovation

Author

Listed:
  • Silvia Appelt
  • Ana Cinta González Cabral
  • Tibor Hanappi
  • Fernando Galindo-Rueda
  • Pierce O’Reilly

Abstract

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.

Suggested Citation

  • Silvia Appelt & Ana Cinta González Cabral & Tibor Hanappi & Fernando Galindo-Rueda & Pierce O’Reilly, 2023. "Cost and uptake of income-based tax incentives for R&D and innovation," OECD Science, Technology and Industry Working Papers 2023/03, OECD Publishing.
  • Handle: RePEc:oec:stiaaa:2023/03-en
    DOI: 10.1787/4f531faf-en
    as

    Download full text from publisher

    File URL: https://doi.org/10.1787/4f531faf-en
    Download Restriction: no

    File URL: https://libkey.io/10.1787/4f531faf-en?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    innovation; research and development; tax incentives;
    All these keywords.

    JEL classification:

    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital
    • O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oec:stiaaa:2023/03-en. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/scoecfr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.