R&D Tax Incentives: Evidence on design, incidence and impacts

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 m...

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Bibliographic Details
Corporate Author: OECD iLibrary
Other Authors: Appelt, Silvia, Bajgar, Matej, Criscuolo, Chiara, Galindo-Rueda, Fernando
Format: Electronic Book Chapter
Language:English
Published: Paris : OECD Publishing, 2016.
Series:OECD science, technology, and industry policy papers ; no. 32.
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Villanova

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