Measuring R&D tax support. Findings from the new OECD R&D Tax Incentives Database
| Autor: | Silvia Appelt, Fernando Galindo-Rueda, Ana Cinta González Cabral |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
Tax incentive
Database 05 social sciences Policy mix Econometric analysis Oecd countries 010501 environmental sciences computer.software_genre Investment (macroeconomics) 01 natural sciences Incentive Work (electrical) 0502 economics and business 8. Economic growth Economics computer 050203 business & management Key policy 0105 earth and related environmental sciences |
| Zdroj: | OECD Science, Technology and Industry Working Papers |
| DOI: | 10.1787/d16e6072-en |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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