The OECD Science, Technology and Industry Policy Paper "The Impact of R&D tax incentives" reports on the final output of the OECD microBeRD+ project. Drawing on the outcomes of previous work, this study presents new evidence on the impact of business Research and Development (R&D) support policies – tax incentives and direct forms of support – on business R&D investment (R&D input additionality) and the innovation and economic performance of firms (R&D output additionality). The report also provides an exploratory analysis of R&D spillovers.
OECD STI Policy Paper: Auswirkungen steuerlicher Anreize für Forschung und Entwicklung
Erscheinungsdatum: 09.10.2023
Fachberichte und -studien
Quelle:
OECD
Redaktion:
von Lynn Dinh, VDI Technologiezentrum GmbH
Länder / Organisationen:
OECD
Themen:
Förderung
Innovation
Strategie und Rahmenbedingungen
Wirtschaft, Märkte
