000			02045caa a22003018i 4500
001			5jlr8fldqk7j-en
003			FR-PaOEC
005			20210419171425.0
006			a o d i
007			cr || |||m|n||
008			171201s2016 ||| o i|0| 0 eng d
035			_a(FR-PaOEC)
040			_aFR-PaOEC
100	1		_aAppelt, Silvia.
245	1	0	_aR&D Tax Incentives: Evidence on design, incidence and impacts _h[electronic resource] / _cSilvia Appelt ... [et al]
260			_aParis : _bOECD Publishing, _c2016.
300			_a43 p. ; _c21 x 29.7cm.
490	1		_aOECD Science, Technology and Industry Policy Papers, _x23074957 ; _vno.32
520	3		_aThis policy paper provides an overview of OECD work on measuring the extent and impact of public support for R&D through tax incentives. It discusses the policy rationale for tax incentives in the broader context of public support for business R&D, describing the main features of different modes of expenditure-based tax relief for R&D. It presents evidence on how much financial support is provided through tax incentives, how this has evolved in recent years and the variation in implied R&D tax subsidy rates across OECD countries and partner economies. The document also reviews empirical evidence on the impact of tax incentives, covering in detail different categories of impacts including potentially unintended effects. It further includes evidence on the use and impacts of income-based R&D tax incentives. The paper concludes with a synthesis of the main policy recommendations contained in key OECD policy documents and highlights future measurement and analytical work planned in this area.
650		4	_aTaxation
650		4	_aScience and Technology
700	1		_aBajgar, Matej.
700	1		_aCriscuolo, Chiara. _98584
700	1		_aGalindo-Rueda, Fernando.
830		0	_aOECD Science, Technology and Industry Policy Papers, _x23074957 ; _vno.32.
856	4	0	_aoecd-ilibrary.org _uhttps://s443-doi-org.br.lsproxy.net/10.1787/5jlr8fldqk7j-en
942			_2ddc _cW-PAPER
999			_c365391 _d323953