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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.
Latest news, March 2019: Release of the 2018 edition of OECD R&D tax incentive country profiles . These profiles provide detailed information on the design features and cost of tax provisions used by countries to incentivise R&D performance by businesses, reporting on both long-term and recent trends based on the latest OECD R&D tax incentive database update. This new database, launched in November 2018 and integrated in the OECD Corporate Tax Statistics database , contains the latest time-series estimates of government tax relief for R&D tax expenditure (GTARD) and implied marginal R&D tax subsidy rates across OECD and partner economies. These data highlight trends in the magnitude of tax incentive and direct support for business R&D from 2000 to 2016 and the notional levels of R&D tax subsidy by firm size (SME, large firm) and profit scenario (profitable, loss-making) from 2000 to 2018.
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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 n 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 Corporate Tax Statistics Database
OECD/G20 Base Erosion and Profit Shifting project
OECD (2017), Harmful Tax Practices - 2017 Progress Report on Preferential Regimes: Inclusive Framework on BEPS, Action 5 , OECD Publishing, Paris.
OECD (2015a), Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report , OECD Publishing, Paris.
OECD (2015b), Action 5: Agreement on Modified Nexus Approach for IP Regimes , OECD Publishing, Paris.
OECD (2018), “Tax incentives for R&D and innovation”, in OECD Science, Technology and Industry Outlook 2018 : Adapting to Technological and Societal Disruption (An Introduction to the STI Outlook 2018)
OECD (2017), OECD Science, Technology and Industry Scoreboard 2017: The digital transformation , 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
Contact us
RDTaxStatsContact@oecd.org
