Tax

Measuring Tax Support for R&D and Innovation

 

Main page | Indicators | Measurement

 

Latest news: Latest R&D tax incentive indicators and information (November 2017) feature in the OECD Science, Technology and Innovation Scoreboard 2017.

 

Governments worldwide increasingly rely on tax incentives in addition to direct support measures (e.g. grants) to promote R&D in firms and encourage innovation and economic growth.  The OECD has developed methodologies and a detailed database on R&D tax incentives with the latest indicators on the cost and information on the design and scope of R&D tax incentives.

 

  

Country profiles

2016 edition - 2017 forthcoming

Australia
Austria
Belgium
Canada
Chile
China
Czech Republic
Denmark
France
Greece
Hungary
Ireland
Iceland
Italy
Japan
Korea
Latvia
Lithuania
Netherlands
Norway
New Zealand
Portugal
Romania
Slovenia
South Africa
Spain
United Kingdom
United States

 

REPORTS AND BRIEFS

  

Design and scope of R&D tax incentives

microBeRD: the impact of R&D tax incentives

The OECD is working on a new micro-data project which applies a “distributed” approach to the empirical analysis of micro-data. The microBeRD 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.

 

Related work and publications

The new R&D tax credit and patent box proposed in the Legge di Stabilità 2015, OECD policy brief, April 2015.

Maximising the benefits of R&D tax incentives for innovation, OECD policy brief, October 2013.

OECD/G20 Base Erosion and Profit Shifting project

OECD (2016), "Tax incentives for R&D and innovation", in OECD Science, Technology and Innovation Outlook 2016, OECD Publishing, Paris.

OECD (2015), Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development, The Measurement of Scientific, Technological and Innovation Activities, 7th edition, OECD Publishing, Paris, http://oe.cd/frascati

OECD work on knowledge-based capital 

OECD Main Science and Technology Indicators Database

EU H2020 LOGO 

 Contact us

RDTaxStatsContact@oecd.org

 

 

Related Documents