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Income-based tax relief for R&D and innovation: An integrated view

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  • OECD

Abstract

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.

Suggested Citation

  • Oecd, 2023. "Income-based tax relief for R&D and innovation: An integrated view," OECD Science, Technology and Industry Policy Papers 161, OECD Publishing.
    • Handle: RePEc:oec:stiaac:161-en
    DOI: 10.1787/2db44e8b-en
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    More about this item

    Keywords

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

    JEL classification:

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

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