The Impact of R&D tax incentives : Results from the OECD microBeRD+ project

Organisation for Economic Co-operation and Development

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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Year of publication:	2023
Institutions:	OECD (issuing body)
Publisher:	Paris : OECD Publishing
Subject:	OECD-Staaten \| OECD countries \| Steuervergünstigung \| Tax incentive \| Steuerwirkung \| Tax effects

Extent:	1 Online-Ressource (88 p.) 21 x 28cm.
Series:	OECD Science, Technology and Industry Policy Papers ; no.159
Type of publication:	Book / Working Paper
Language:	English
Other identifiers:	10.1787/1937ac6b-en [DOI]
Classification:	H25 - Business Taxes and Subsidies ; O38 - Government Policy ; L25 - Firm Size and Performance
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014435815