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...

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Detalles Bibliográficos
Autor principal: Appelt, Silvia (-)
Otros Autores: Bajgar, Matej, Criscuolo, Chiara, Galindo-Rueda, Fernando
Formato: Capítulo de libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2016.
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

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