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...
Corporate Author: | |
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Other Authors: | , , , |
Format: | Electronic Book Chapter |
Language: | English |
Published: |
Paris :
OECD Publishing,
2016.
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Series: | OECD science, technology, and industry policy papers ;
no. 32. |
Subjects: |
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