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|a Income-based tax relief for R&D and innovation
|h Elektronische Ressource
|b An integrated view
|c Organisation for Economic Co-operation and Development
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|a Paris
|b OECD Publishing
|c 2023
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| 300 |
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|a 71 p.
|c 21 x 28cm
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|a Science and Technology
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| 653 |
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|a Taxation
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|a Organisation for Economic Co-operation and Development
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|a eng
|2 ISO 639-2
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|b OECD
|a OECD Books and Papers
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|a OECD Science, Technology and Industry Policy Papers
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|a 10.1787/2db44e8b-en
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/2db44e8b-en
|x Verlag
|3 Volltext
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|a 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
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