TY  - BOOK
AU  - Appelt,Silvia
AU  - Galindo-Rueda,Fernando
AU  - González Cabra,Ana Cinta
ED  - Organización de Cooperación y Desarrollo Económico
TI  - Measuring R&D tax support : : Findings from the new OECD R&D Tax Incentives Database
T2  - OECD Science, Technology and Industry Working Papers
PY  - 2019///
CY  - París
PB  - OECD Publishing, 
KW  - Economía digital
KW  - economic growth
KW  - tax
KW  - countries
KW  - econometric analysis
N1  - Bibliografía: p. 49-51
N2  - 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
UR  - https://read.oecd-ilibrary.org/science-and-technology/measuring-r-d-tax-support_d16e6072-en#page1
UR  - https://www.oecd-ilibrary.org/science-and-technology/measuring-r-d-tax-support_d16e6072-en
ER  -