Highlights | Indicators | Measurement
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 data infrastructures to provide qualitative and statistical evidence on the use, cost and impacts of R&D tax incentives.
Latest news, March 2023: With the release of the 2022 edition of OECD R&D Tax Incentives database, the OECD has launched the OECD INNOTAX portal – a new thematic portal on R&D tax incentives, hosted by the OECD-EC STIP Compass policy database. This new and interactive OECD tool aims to provide a single point of access to resources in this area and facilitate policy analysis and comparison of national schemes based on their design features, drawing on the contributions of OECD countries and partner economies to the annual R&D tax incentives survey.
Direct government funding and tax support for business R&D, 2020
As a percentage of GDP
Source: OECD R&D Tax Incentives Database, January 2023 | Data and notes (.xlsx)
The new OECD INNOTAX portal provides the most up-to-date internationally comparable information on the design, administration and role of R&D tax incentives in the innovation policy mix of OECD countries and partner economies in 2022, focussing on expenditure-based R&D tax incentives available at central government level over the 2000-2022 period. Key features and components of the new and interactive OECD tool include:
COUNTRY PROFILES - 2021 edition
information on the Design and scope of R&D tax incentives
microBeRD: an OECD study on the impact of R&D tax incentives
The OECD is working on a micro-data project which applies a “distributed” approach to the empirical analysis of micro-data. 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.
OECD publications, working papers and policy papers on R&D tax incentives
Related oecd work and publications