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Publications & Documents


  • 29-July-2021

    English

    Corporate effective tax rates for R&D - The case of expenditure-based R&D tax incentives

    R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that reflect the value of expenditure-based R&D tax incentives. The new OECD estimates cover 48 countries and consider the case of large profitable firms, accounting for the bulk of R&D in most economies. The results provide new insights into the generosity of R&D tax incentives from the perspective of firms that decide on whether or where to invest in R&D (extensive margin) and the level (intensive margin) of R&D investment. The generosity of the favourable tax treatment of R&D is shown to vary at the intensive and extensive margins, highlighting differences in countries’ strategies to support R&D through the tax system.
  • 29-July-2021

    English

    Measuring Tax Support for R&D and Innovation

    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 experimental 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.

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  • 29-July-2021

    English

    Making life richer, easier and healthier - Robots, their future and the roles for public policy

    This paper addresses the current and emerging uses and impacts of robots, the mid-term future of robotics and the role of policy. Progress in robotics will help to make life easier, richer and healthier. Wider robot use will help raise labour productivity. As science and engineering progress, robots will become more central to crisis response, from helping combat infectious diseases to maintaining critical infrastructure. Governments can accelerate and orient the development and uptake of socially valuable robots, for instance by: supporting cross-disciplinary R&D, facilitating research commercialisation, helping small and medium-size enterprises (SMEs) understand the opportunities for investment in robots, supporting platforms that highlight robot solutions in healthcare and other sectors, embedding robotics engineering in high school curricula, tailoring training for workers with vocational-level mechanical skills, supporting data development useful to robotics, ensuring flexible regulation conducive to innovation, strengthening digital connectivity, and raising awareness of the importance of robotics.
  • 26-July-2021

    English

    The Public Sector Pay System in Israel

    This report analyses the pay system in Israel’s public sector, and provides recommendations to align it with the strategic priorities of the government. It recommends ways to simplify job classification and better match pay to market rates, particularly in areas where the public sector has trouble competing for talent. It also identifies opportunities to better reward performance, productivity and job responsibilities. In Israel, no pay reform is possible without the agreement and active collaboration of public sector unions, and so the second part of this report focuses on public sector labour relations and makes recommendations to improve the functioning of the collective bargaining process in Israel’s public sector. This report contributes to the ongoing work of the OECD’s Public Employment and Management working party, to support the implementation of the Recommendation of Council on Public Service Leadership and Capability.
  • 23-July-2021

    English

    OECD International Survey of Science

    The International Survey of Science (ISSA) collects information on the activities of authors of scientific publications through a global online survey. It aims to complement other available statistical evidence and indicators in order to provide insights on selected aspects of research and inform science policy.

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  • 22-July-2021

    English

    Open Science

    The OECD is working with member and non-member economies to review policies to promote open science and to assess their impact on research and innovation.

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  • 20-July-2021

    English

    Space technology transfers and their commercialisation

    This paper examines space technology transfers and their commercialisation, focussing on transfers from publicly funded space programmes to different sectors of the economy. It notably compares practices from Europe, North America and Asia for the first time. It identifies the conditions for enabling successful space technology transfers, as well as the most common channels for commercialisation. The paper also reviews methodological issues in measuring and assessing the benefits of transfers, and provides recommendations to develop improved and internationally comparable evidence. The analysis benefits from original content and endorsement from some of the most active space agencies in OECD countries and beyond.
  • 15-July-2021

    English

    Transparency reporting on terrorist and violent extremist content online - An update on the global top 50 content sharing services

    This benchmarking report explores the degree to which the world’s top 50 online content-sharing services’ approaches to terrorist and violent extremist content (TVEC) online have evolved since a first report in 2020. This new edition finds there has been tangible progress: 11 services have issued TVEC-specific transparency reports over the past year (6 more than in 2020); and the 5 services that already issued such reports now provide additional information. However, transparency reports expressly addressing TVEC remain uncommon and services continue to use different metrics, definitions and reporting frequencies. It remains difficult to gain an industry-wide perspective on the efficacy of companies’ measures to combat TVEC online and how they may affect human rights. Meanwhile, there is a growing risk of regulatory fragmentation due to unco-ordinated transparency requirements across jurisdictions. There is an urgent need for increased, and more comparable, TVEC reporting.
  • 13-July-2021

    English

    Strengthening Economic Resilience Following the COVID-19 Crisis - A Firm and Industry Perspective

    The crisis triggered by the COVID-19 pandemic has been unlike any other the world has experienced, requiring social distancing and restrictions on mobility, and rendering some economic activity impossible. This publication explores and compares the characteristics that have affected the ability of firms, workers and consumers to maintain production, employment and consumption during the COVID-19 crisis, across industries and countries. It takes an analytical forward-looking perspective, considering a broad collection of indicators and evidence to guide policies. The aspects covered centre around topics of business dynamics; productivity; innovation and digital technologies; interconnectedness; inclusiveness; and skills. The report incorporates both a short-term perspective – analysing the supply restrictions and lockdowns that have characterised containment responses – and a medium- to long-term view, focusing on changes in demand that have arisen through recessionary effects and changes in preferences. The purpose of this publication is to provide insights to policy makers in three ways. First, by providing an overview of the different channels through which the crisis has affected firms differently across industries; then, by identifying country characteristics which may mediate these channels and mitigate or amplify the impacts of this and future shocks on the economy; and finally, by exploring systematic differences in the impact across population subgroups and the implications for policy.
  • 8-July-2021

    English

    Production Transformation Policy Review of Egypt - Embracing Change, Achieving Prosperity

    Egypt is one of Africa’s industrial heavyweights. Transforming the country's economy to sustain job-rich and sustainable growth are pivotal steps in its march towards prosperity. Today’s search for new development models, accelerated by the unfolding of the COVID-19 pandemic, calls for shifting up a gear in raising Egypt’s industrial capabilities to compete in an industry 4.0 and agro 4.0 landscape. The Production Transformation Policy Review (PTPR) of Egypt uses a forward-looking framework to assess the country's readiness to embrace change. This includes an analysis of the game-changing potential of the African Continental Free Trade Area (AfCFTA) and perspectives on agro-food and electronics (i.e. what in Egypt is referred to as part of the engineering sector), as well as identifying priorities for future reforms. This review is the result of government-business dialogue, and benefited from peer learning from Italy and Malaysia. It also resulted from international and multi-stakeholder knowledge sharing through a dedicated Peer Learning Group (PLG) and the OECD Initiative for Policy Dialogue on Global Value Chains, Production Transformation and Development.
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