Income-based tax relief for R&D and innovation : An integrated view / Organisation for Economic Co-operation and Development
Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: OECD Science, Technology and Industry Policy Papers ; no.161Publisher: Paris : OECD Publishing, 2023Description: 1 Online-Ressource (71 p.) ; 21 x 28cmSubject(s): DOI: DOI: 10.1787/2db44e8b-enOnline resources: Summary: 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 and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.PPN: PPN: 1883058619Package identifier: Produktsigel: ZDB-13-SOC-ebook | ZDB-13-SOCNo physical items for this record