The Resource Fiscal incentives for R&D and innovation in a diverse world

Fiscal incentives for R&D and innovation in a diverse world

Label
Fiscal incentives for R&D and innovation in a diverse world
Title
Fiscal incentives for R&D and innovation in a diverse world
Creator
Subject
Language
eng
Summary
Public policy has an important role to play in promoting research and development (R&D) the development, diffusion, and use of new knowledge and innovations. Fiscal incentives, including tax policies, should be directed at specific barriers, impediments or synergies to facilitate the desired level of investment in R&D and innovations. Without careful design, policies can have unintended consequences such as favouring incumbent firms, encouraging small firms to undertake less efficient activities, or creating arbitrage and rent-seeking activity. R&D tax policy needs to be considered in the context of the country's general tax policies, its broader innovation policy mix and its other R&D support policies. More R&D activity in one country does not necessarily result in an overall increase in global innovation if it is simply shifted from another country. More research is needed to determine the extent to which R&D fiscal incentives in one country increase overall R&D, the quality of that R&D, and its positive spillovers to other sectors of the economy and other countries
http://library.link/vocab/creatorName
  • Neubig, T.S
  • Galindo-Rueda, F
  • Appelt, S
  • Criscuolo, C
  • Bajgar, M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
OECD Taxation Working Papers
Series volume
no. 27
http://library.link/vocab/subjectName
  • tax incentive
  • research and development
  • tax policy
Label
Fiscal incentives for R&D and innovation in a diverse world
Instantiates
Publication
Extent
21 p.
Label
Fiscal incentives for R&D and innovation in a diverse world
Publication
Extent
21 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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