Measuring R&D tax support (Record no. 5638)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02539nam a22003737a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 00005638 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | ES-MaONT |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20220805062545.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 200130s2019 fr d|||f t|||i00| 0 eng d |
| 024 ## - OTHER STANDARD IDENTIFIER | |
| Source of number or code | doi |
| Standard number or code | 10.1787/d16e6072-en |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | ES-MaONT |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Appelt, Silvia |
| 9 (RLIN) | 3938 |
| 245 10 - TITLE STATEMENT | |
| Title | Measuring R&D tax support |
| Remainder of title | : Findings from the new OECD R&D Tax Incentives Database |
| Statement of responsibility, etc. | / Silvia Appelt, Fernando Galindo-Rueda, Ana Cinta González Cabral |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | París : |
| Name of publisher, distributor, etc. | OECD Publishing, |
| Date of publication, distribution, etc. | 2019 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 70 p. : |
| Other physical details | :gráf. |
| Dimensions | ; 1 documento PDF |
| 336 ## - CONTENT TYPE | |
| Content type term | texto (visual) |
| Source | isbdcontent |
| 337 ## - MEDIA TYPE | |
| Media type term | electrónico |
| Source | isbdmedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | recurso en línea |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | OECD Science, Technology and Industry Working Papers ; |
| Volume/sequential designation | 2019/06 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Bibliografía: p. 49-51 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Investment in research and experimental development (R&D) is an important driver of innovation and economic growth. Over the past two decades, tax incentives have become a key policy instrument for promoting business R&D. This raises a number of policy questions: How has the role of tax incentives in the R&D support policy mix evolved across OECD countries and other major economies? How generous are tax relief provisions for different types of firms? How effective are they in stimulating business R&D investment? The OECD R&D Tax Incentives Database (http://oe.cd/rdtax) aims to contribute to the data infrastructure available to policy makers and researchers to examine the use and impact of R&D tax incentives across OECD countries and partner economies. This paper provides a practical guide to using this new database, describing the recently released R&D tax incentive data and highlighting their potential for internationally comparative work through descriptive indicators and econometric analysis. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Economía digital |
| Source of heading or term | |
| 9 (RLIN) | 2223 |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | economic growth |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | tax |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | countries |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | econometric analysis |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Galindo-Rueda, Fernando |
| 9 (RLIN) | 3939 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | González Cabra, Ana Cinta |
| 9 (RLIN) | 3940 |
| 710 ## - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | Organización de Cooperación y Desarrollo Económico |
| 9 (RLIN) | 2843 |
| 830 0# - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | OECD Science, Technology and Industry Working Papers |
| 9 (RLIN) | 3597 |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | https://read.oecd-ilibrary.org/science-and-technology/measuring-r-d-tax-support_d16e6072-en#page1 |
| Nonpublic note | Abierto |
| Link text | Acceso al documento |
| Electronic format type | |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | https://www.oecd-ilibrary.org/science-and-technology/measuring-r-d-tax-support_d16e6072-en |
| Nonpublic note | Abierto |
| Link text | Más información |
| Electronic format type | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Universal Decimal Classification |
| Koha item type | Informes |
| Withdrawn status | Lost status | Damaged status | Not for loan | Collection code | Koha itemnumber | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type | Public note |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Acceso libre online | Colección digital | 6620 | CDO | CDO | 30/01/2020 | 1000020175914 | 30/01/2020 | 30/01/2020 | Informes |