Long abstract

R&D Tax Incentives: Trends and Issues

More OECD governments are introducing special fiscal incentives to increase business spending on research and development. This study compares the generosity of R&D tax measures across OECD countries and discusses issues relating to their design.

Smart strategies

A policy framework combining industrial, innovation and educational policies in order to promote new growth opportunities based on innovation and knowledge.

Smart specialisation for innovation-driven growth

Innovation

Getting a head start on tomorrow

The OECD Innovation Strategy