OECD Science, Technology and Industry Policy Papers

ISSN: 
2307-4957 (online)
http://dx.doi.org/10.1787/23074957
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The OECD Directorate for Science, Technology and Innovation (STI) develops evidence-based policy advice on the contribution of science, technology and industry to well-being and economic growth. STI Policy Papers cover a broad range of topics, including industry and globalisation, innovation and entrepreneurship, scientific R&D and emerging technologies. These reports are officially declassified by an OECD Committee.
 

R&D Tax Incentives: Evidence on design, incidence and impacts You or your institution have access to this content

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Author(s):
Silvia Appelt1, Matej Bajgar, Chiara Criscuolo1, Fernando Galindo-Rueda1
Author Affiliations
  • 1: OECD, France

10 Sep 2016
Bibliographic information
No.:
32
Pages:
43
http://dx.doi.org/10.1787/5jlr8fldqk7j-en

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This policy paper provides an overview of OECD work on measuring the extent and impact of public support for R&D through tax incentives. It discusses the policy rationale for tax incentives in the broader context of public support for business R&D, describing the main features of different modes of expenditure-based tax relief for R&D. It presents evidence on how much financial support is provided through tax incentives, how this has evolved in recent years and the variation in implied R&D tax subsidy rates across OECD countries and partner economies. The document also reviews empirical evidence on the impact of tax incentives, covering in detail different categories of impacts including potentially unintended effects. It further includes evidence on the use and impacts of income-based R&D tax incentives. The paper concludes with a synthesis of the main policy recommendations contained in key OECD policy documents and highlights future measurement and analytical work planned in this area.
 
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