Measuring Tax Support for R&D and Innovation


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In addition to direct support measures such as grants, governments worldwide increasingly rely on tax incentives to promote business R&D and encourage innovation and economic growth. Since 2007, the OECD has been developing measurement and analysis methodologies to provide qualitative and statistical evidence on the use, cost and impacts of R&D tax incentives.


Latest news, January 2020: Release of the 2019 OECD R&D tax incentive country profiles. These profiles provide the most up-to-date internationally comparable information – qualitative and quantitative – on the design and cost of R&D tax relief provisions used by countries to incentivise business R&D. Drawing on the latest indicators of government tax relief for R&D from the OECD R&D Tax Incentives database, published in December last year, they highlight recent and long-term trends in the role of R&D tax incentives in the innovation policy mix across OECD countries and partner economies.



Measuring R&D tax support: Findings from the new OECD R&D Tax Incentives Database

Latest publication, November 2019:

The OECD STI Working Paper "Measuring R&D tax support: Findings from the new OECD R&D Tax Incentives Database" highlights the potential of this database as an analytical tool for assessing the effectiveness of R&D tax incentives in stimulating business R&D investment.

It presents the results of a new OECD cross-country study of the link between government support for R&D – direct and tax support– and business R&D in OECD member countries over the 2000-16 period. 



Latest update: January 2020



information on the Design and scope of R&D tax incentives


OECD publications, working papers and policy papers on R&D tax incentives


microBeRD: an OECD study on the impact of R&D tax incentives

The OECD is working on a n micro-data project which applies a “distributed” approach to the empirical analysis of micro-data. The The OECD microBeRD project project investigates and models the incidence and impact of public support for business R&D in collaboration with national experts with access to confidential R&D and public support micro-data. This approach facilitates a co-ordinated statistical analysis of the impact of tax relief design features and their interaction with direct forms of public R&D funding by exploiting variation in support within and across countries.


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