02539nam a22003737a 4500 5638 5638 00005638 ES-MaONT 20220805062545.0 200130s2019 fr d|||f t|||i00| 0 eng d doi 10.1787/d16e6072-en ES-MaONT Appelt, Silvia 3938 Measuring R&D tax support : Findings from the new OECD R&D Tax Incentives Database / Silvia Appelt, Fernando Galindo-Rueda, Ana Cinta González Cabral París : OECD Publishing, 2019 70 p. : :gráf. ; 1 documento PDF texto (visual) isbdcontent electrónico isbdmedia recurso en línea rdacarrier OECD Science, Technology and Industry Working Papers ; 2019/06 Bibliografía: p. 49-51 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. Economía digital 2223 economic growth tax countries econometric analysis Galindo-Rueda, Fernando 3939 González Cabra, Ana Cinta 3940 Organización de Cooperación y Desarrollo Económico 2843 OECD Science, Technology and Industry Working Papers 3597 https://read.oecd-ilibrary.org/science-and-technology/measuring-r-d-tax-support_d16e6072-en#page1 0 Acceso al documento pdf https://www.oecd-ilibrary.org/science-and-technology/measuring-r-d-tax-support_d16e6072-en 0 Más información pdf udc INF 0 0 0 3 1 6620 01 01 online 2020-01-30 0 1000020175914 2020-01-30 00:00:00 2020-01-30 INF pdf