Income-based tax relief for R&D and innovation electrónico an integrated view OECD
By: OCDE
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TextSeries: OECD science, technology and industry policy papers ; no. 161.Publisher: Paris OECD Publishing 2023Description: 71 p. graf. 1 recurso en línea.Subject(s): IMPUESTO DE SOCIEDADES | INCENTIVOS FISCALES | INVERSIONES EMPRESARIALES | INVESTIGACION | DESARROLLO TECNOLOGICO | INNOVACIÓN | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICOOnline resources: Click here to access online Summary: This document - the final output of the OECD KNOWINTAX project – provides an integrated view on income-based tax incentives for R&D and innovation and advances the existing OECD evidence in this area in three ways. 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 cost and take-up of IBTIs and role of policy design changes. Furthermore, it 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 beyon
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OL 1866 (Browse shelf) | Available | OL 1866 |
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This document - the final output of the OECD KNOWINTAX project – provides an integrated view on income-based tax incentives for R&D and innovation and advances the existing OECD evidence in this area in three ways. 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 cost and take-up of IBTIs and role of policy design changes. Furthermore, it 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 beyon
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