Income-based tax relief for R&D and innovation
An integrated view
This document provides an integrated view on income-based tax incentives for R&D and
innovation. It brings together the latest evidence on the adoption, design, generosity,
cost and take-up of income-based tax incentives, and gives new insights into both
the long-term and short-term trends in the take-up of income-based tax incentives
by business and their cost to governments, including role of policy design changes.
Furthermore, the report explores the scope for developing indicators that provide
a more complete picture of the value of expenditure- and income-based tax relief for
R&D and innovation in the OECD area and beyond.
Available from November 24, 2023
In series:OECD Science, Technology and Industry Policy Papersview more titles