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Income-based R&D tax incentives reduce firms’ tax liabilities by 35% on average in OECD countries in 2024

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/data/insights/statistical-releases/2025/11/income-based-rd-tax-incentives-reduce-firms-tax-liabilities.html
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Income-based tax incentives for R&D and innovation (IBTIs) feature in the innovation policy toolbox of most OECD countries and other major economies. IBTIs reduce taxes due on the income that firms generate from their innovation activities and can take many forms.
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