|
|
|
|
| LEADER |
01996nma a2200277 u 4500 |
| 001 |
EB002075617 |
| 003 |
EBX01000000000000001215707 |
| 005 |
00000000000000.0 |
| 007 |
cr||||||||||||||||||||| |
| 008 |
220928 ||| eng |
| 100 |
1 |
|
|a Appelt, Silvia
|
| 245 |
0 |
0 |
|a Measuring R&D tax support
|h Elektronische Ressource
|b Findings from the new OECD R&D Tax Incentives Database
|c Silvia, Appelt, Fernando, Galindo-Rueda and Ana Cinta, González Cabral
|
| 260 |
|
|
|a Paris
|b OECD Publishing
|c 2019
|
| 300 |
|
|
|a 69 p
|
| 653 |
|
|
|a Industry and Services
|
| 653 |
|
|
|a Science and Technology
|
| 700 |
1 |
|
|a Galindo-Rueda, Fernando
|
| 700 |
1 |
|
|a González Cabral, Ana Cinta
|
| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
|
| 989 |
|
|
|b OECD
|a OECD Books and Papers
|
| 490 |
0 |
|
|a OECD Science, Technology and Industry Working Papers
|
| 028 |
5 |
0 |
|a 10.1787/d16e6072-en
|
| 856 |
4 |
0 |
|a oecd-ilibrary.org
|u https://doi.org/10.1787/d16e6072-en
|x Verlag
|3 Volltext
|
| 082 |
0 |
|
|a 600
|
| 082 |
0 |
|
|a 330
|
| 520 |
|
|
|a Investment in research and experimental development (R&D) is an important driver of innovation and economic growth. Over the past two decades, tax incentives have become a key policy instrument for promoting business R&D. This raises a number of policy questions: How has the role of tax incentives in the R&D support policy mix evolved across OECD countries and other major economies? How generous are tax relief provisions for different types of firms? How effective are they in stimulating business R&D investment? The OECD R&D Tax Incentives Database (http://oe.cd/rdtax) aims to contribute to the data infrastructure available to policy makers and researchers to examine the use and impact of R&D tax incentives across OECD countries and partner economies. This paper provides a practical guide to using this new database, describing the recently released R&D tax incentive data and highlighting their potential for internationally comparative work through descriptive indicators and econometric analysis
|