OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s). Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to the Centre for Tax Policy and Administration, OECD,
Investment in research and experimental development (R&D) is a key factor driving innovation and economic growth. Over the past two decades, tax incentives have become a widely used policy instrument for promoting R&D among businesses. This raises a number of policy questions: How has the role of R&D tax incentives in the R&D support policy mix evolved over time across OECD countries and other major economies? How generous are different tax relief provisions for different types of firms? How effective are they in stimulating additional business R&D investment?
OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s).Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to the Centre for Tax Policy and Administration, OECD,
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