Income‑based tax relief for R&D and innovation: An integrated view
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business...
