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Fiscal incentives for R&D and innovation in a diverse world

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/fiscal-incentives-for-r-d-and-innovation-in-a-diverse-world_5jlr9stckfs0-en.html
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Public policy has an important role to play in promoting research and development (R&D) the development, diffusion, and use of new knowledge and innovations. Fiscal incentives, including tax policies, should be directed at specific barriers, impediments or synergies to facilitate the desired level of investment in R&D and innovations. Without...
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