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.

Editor's Choice

This publication examines what drives companies to collaborate on R&D with international partners and how global networks fit into overall business strategies.

Open Innovation in Global Networks