R&D Tax Incentives: Evidence on design, incidence and impacts
This 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 m...
Autor principal: | |
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Otros Autores: | , , |
Formato: | Capítulo de libro electrónico |
Idioma: | Inglés |
Publicado: |
Paris :
OECD Publishing
2016.
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Colección: | OECD Science, Technology and Industry Policy Papers,
no.32. |
Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705211506719 |