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| 003 | ES-MaONT | ||
| 005 | 20220805062545.0 | ||
| 008 | 200130s2019 fr d|||f t|||i00| 0 eng d | ||
| 024 |
_2doi _a10.1787/d16e6072-en |
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| 040 | _aES-MaONT | ||
| 100 | 1 |
_aAppelt, Silvia _93938 |
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| 245 | 1 | 0 |
_aMeasuring R&D tax support _b: Findings from the new OECD R&D Tax Incentives Database _c/ Silvia Appelt, Fernando Galindo-Rueda, Ana Cinta González Cabral |
| 260 |
_aParís : _bOECD Publishing, _c2019 |
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| 300 |
_a70 p. : _b:gráf. _c; 1 documento PDF |
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| 336 |
_atexto (visual) _2isbdcontent |
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| 337 |
_aelectrónico _2isbdmedia |
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| 338 |
_arecurso en línea _2rdacarrier |
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| 490 | 1 |
_aOECD Science, Technology and Industry Working Papers ; _v2019/06 |
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| 504 | _aBibliografía: p. 49-51 | ||
| 520 | _aInvestment 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 |
_aEconomía digital _2 _92223 |
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| 653 | _aeconomic growth | ||
| 653 | _atax | ||
| 653 | _acountries | ||
| 653 | _aeconometric analysis | ||
| 700 | 1 |
_aGalindo-Rueda, Fernando _93939 |
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| 700 | 1 |
_aGonzález Cabra, Ana Cinta _93940 |
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| 710 |
_aOrganización de Cooperación y Desarrollo Económico _92843 |
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| 830 | 0 |
_aOECD Science, Technology and Industry Working Papers _93597 |
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| 856 | 4 | 2 |
_uhttps://read.oecd-ilibrary.org/science-and-technology/measuring-r-d-tax-support_d16e6072-en#page1 _x0 _yAcceso al documento _qpdf |
| 856 | 4 | 2 |
_uhttps://www.oecd-ilibrary.org/science-and-technology/measuring-r-d-tax-support_d16e6072-en _x0 _yMás información _qpdf |
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_2udc _cINF |
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