This paper examines the tax treatment of corporate expenditures on selected intellectual assets and develops an indicator of the relative generosity of tax systems in OECD countries to such investments.
English, , 436kb
This report documents the growing importance of intellectual assets for firms and the economy more generally and draws a number of implications for policy makers.
This publication examines the innovation system in pharmaceutical biotechnology in eight OECD countries. Based on rich evidence, it draws policy recommendations to foster innovation in biopharmaceuticals advocating an integrated policy approach.