Cost and uptake of income‑based tax incentives for R&D and innovation
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of...
