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OECD Science, Technology and Industry Outlook 2014

image of OECD Science, Technology and Industry Outlook 2014

The OECD Science, Technology and Industry Outlook 2014 reviews key trends in science, technology and innovation (STI) policies, and performance in more than 45 economies, including OECD countries and major emerging economies. The report draws on the latest OECD work on science and innovation policy analysis and measurement.

Following an overview of the STI global landscape and policy trends, key policy issues are discussed across a series of thematic policy profiles. The third section examines individual STI country performances, along with the most recent national policy developments. These global and national policy trends are monitored by a unique international policy survey conducted by the OECD every two years.

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Tax incentives for R&D and innovation

R&D tax incentives aim to encourage firms to perform R&D by reducing its costs. Compared with direct subsidies, R&D tax incentives allow firms to decide the nature and orientation of their R&D activities, on the assumption that the business sector is best placed to identify research areas that lead to business outcomes. R&D tax incentives are market-friendly instruments that are by nature more neutral than direct support instruments. In addition, direct subsidies under World Trade Organization (and European Commission) rules are subject to ceilings (50% of upstream R&D, 25% of downstream R&D) that do not apply to indirect support, provided the tax relief remains non- discretionary and applies evenly across firms and sectors.

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