OECD Taxation Working Papers

ISSN :
2223-5558 (en ligne)
DOI :
10.1787/22235558
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Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centre’s work on taxation with the main focus on tax policy related issues.
 

Taxation and Innovation You or your institution have access to this content

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Auteur(s):
Pamela Palazzi1
Author Affiliations
  • 1: Agenzia delle Entrate, Italie

Date de publication
03 nov 2011
Bibliographic information
N°:
9
Pages
78
DOI
10.1787/5kg3h0sf1336-en

Cacher / Voir l'abstract

Innovation is the cornerstone of sustained economic growth and prosperity. In a globalised world, innovation is a key driver of competitiveness between businesses and it plays a critical role in the rapid growth of emerging economies. At the same time, the global financial crisis has increased the relevance of a better understanding of the role that innovation can play in restoring sustainable growth while giving focus to the issue of constrained public resources and effective public expenditure. Especially in the current context of a global financial and economic downturn, it is particularly important that tax policies continue to provide efficient incentives to fostering innovation...