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 the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
Income-based tax relief for R&D and innovation
An integrated view
Policy paper
OECD Science, Technology and Industry Policy Papers
![](/adobe/dynamicmedia/deliver/dm-aid--d113f4ff-1a8b-4757-99da-32814ce6f714/57.png?quality=80&preferwebp=true)
Share
Facebook
Twitter
LinkedIn
Abstract
In the same series
-
24 April 2024
-
20 November 2023
-
1 September 2023
Related publications
-
20 November 2023
-
24 July 2023