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

Organisation for Economic Co-operation and Development2026-04-11 收录

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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 modes of expenditure-based tax relief for R&D. It presents...