OECD Science, Technology and Industry Policy Papers
- ISSN : 23074957 (en ligne)
- https://doi.org/10.1787/23074957
The Impact of R&D tax incentives
Results from the OECD microBeRD+ project
This document 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 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.
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