The Impact of R&D tax incentives
Results from the OECD microBeRD+ project
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 additionality) and the innovation and economic performance
of firms (R&D output additionality). The report also provides an exploratory analysis
of R&D spillovers.
Available from October 09, 2023
In series:OECD Science, Technology and Industry Policy Papersview more titles