: Findings from the new OECD R&D Tax Incentives Database Appelt, Silvia creator Galindo-Rueda, Fernando González Cabra, Ana Cinta Organización de Cooperación y Desarrollo Económico text technical report fr París OECD Publishing 2019 monographic eng

print

pdf pdf 70 p. : :gráf. ; 1 documento PDF 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. specialized / Silvia Appelt, Fernando Galindo-Rueda, Ana Cinta González Cabral Bibliografía: p. 49-51 Economía digital economic growth tax countries econometric analysis pdf pdf https://read.oecd-ilibrary.org/science-and-technology/measuring-r-d-tax-support_d16e6072-en#page1 https://www.oecd-ilibrary.org/science-and-technology/measuring-r-d-tax-support_d16e6072-en https://read.oecd-ilibrary.org/science-and-technology/measuring-r-d-tax-support_d16e6072-en#page1 https://www.oecd-ilibrary.org/science-and-technology/measuring-r-d-tax-support_d16e6072-en ES-MaONT 200130 20220805062545.0 00005638