Appelt, Silvia; Galindo-Rueda, Fernando; González … - 2019
. Over the past two decades, tax incentives have become a key policy instrument for promoting business R&D. This raises a … number of policy questions: How has the role of tax incentives in the R&D support policy mix evolved across OECD countries … and other major economies? How generous are tax relief provisions for different types of firms? How effective are they in …