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...

This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in...

This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries' (LICs). The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs...

This dataset shows the fraction of any additional earnings that is lost to either higher taxes or lower benefits when an employed person increases their working hours. Data are presented from 2001 onwards.

This dataset shows the fraction of any additional earnings that is lost to either higher taxes or lower benefits when an employed person increases their working hours. Data are presented from 2001 onwards.

This dataset shows the fraction of any additional earnings that is lost to either higher taxes or lower benefits when an employed person increases their working hours. Data are presented from 2001 onwards.

This dataset shows the fraction of any additional earnings that is lost to either higher taxes or lower benefits when an employed person increases their working hours. Data are presented from 2001 onwards.

This dataset shows the fraction of any additional earnings that is lost to either higher taxes or lower benefits when an employed person increases their working hours. Data are presented from 2001 onwards.

Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax...