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OECD Study on the Incidence and Impact of Tax Support for Research and Innovation

Deliverables

Microdata - final results report

This report will take into account the feedback from the OECD conference and further analysis to improve the robustness of results.

Indicators tax expenditures - full

Indicators on R&D tax expenditures – complete version. Database and report.

Tax subsidy rates - complete

Tax subsidy rates: Y3 – complete presentation, including exploration of other types of incentives. complete.

Microdata Y2 workshop

This workshop will review the first phase of the analytical work on additionality and set the basis for the extended impact analysis phase.

Tax incentives country profiles Y1

Tax incentives country profiles Y1

Microdata Y1 workshop

This workshop will review the descriptive exploratory work and set the basis for the impact analysis phase.

Indicators tax expenditures Y2 - extension

Indicators on R&D tax expenditures Y2 – extension. Database and explanatory notes.

Indicators tax expenditures Y1

Core set of indicators on R&D tax expenditures. Database and explanatory notes.

Tax incentives country profiles Y3

Tax incentives country profiles Y3

Tax subsidy rates - core time series

Tax subsidy rates – core time series. Database and explanatory notes.

Tax subsidy rates Y2 - core

Tax subsidy rates Y2 – update of core indicators. Database and explanatory notes.

Tax expenditures - core time series Y1

R&D Tax expenditure indicators. Core time series. Database and explanatory notes.

Microdata exploration results report

Microdata exploratory results report. This deliverable will sum the results from developing a distributed infrastructure for the analysis of impacts of R&D, describe the nature of the data and its core features, including its statistical representativity.

Indicators tax expenditures Y4

Indicators on R&D tax expenditures – update of core indicators. Database and explanatory notes.

Microdata impacts – Phase 2 report

This phase will be concerned with the analysis of interactions with other R&D support policies and the exploration of approaches to identify potential spillover effects.

Tax incentives country profiles Y4

Tax incentives country profiles Y4

Tax incentives country profiles Y2

Tax incentives country profiles Y2

Indicators tax expenditures Y3

Indicators on R&D tax expenditures Y3. Database and explanatory notes.

R&D tax incentives impacts conference

R&D tax incentives impacts conference

Microdata impacts – Phase 1 report

This phase will be concerned with the exploration of basic additionality questions, fully introducing the outcomes of WP4.

Tax subsidy rates Y3

Tax subsidy rates Y3 – update of core indicators. Database and explanatory notes.

Tax subsidy rates Y2 - complete

Tax subsidy rates Y2 – complete presentation, including exploration of other types of incentives, not necessarily focused on R&D performance.

Tax subsidy rates Y1 - core

Tax subsidy rates Y1 – core indicators. Database and explanatory notes.

Indicators Y2 web launch

Indicators Y2 web launch

Indicators Y3 web launch

Indicators Y3web launch

Core indicators results Y1 webpage launch

Core indicators results Year 1 and Webpage launch

Indicators Y4 web launch

Indicators Y4 web launch

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Publications

Indicators of R&D Tax Support

Author(s): ANA GONZÁLEZ-CABRAL, FERNANDO GALINDO-RUEDA, SILVIA APPELT
Published in: Issues in Science and Technology, Issue 34, 2018

Measuring R&D tax support. Findings from the new OECD R&D Tax Incentives Database

Author(s): Silvia Appelt, Fernando Galindo-Rueda and Ana Cinta González Cabral
Published in: OECD Science, Technology and Industry Working Papers, 2019
DOI: 10.1787/d16e6072-en

R&D Tax Incentives: Evidence on design, incidence and impacts

Author(s): Appelt, S., et al.
Published in: OECD Science, Technology and Industry Policy Papers, Issue 32, 2016
DOI: 10.1787/5jlr8fldqk7j-en

Tax incentives for R&D and innovation

Author(s): OECD
Published in: 2016
DOI: 10.1787/sti_in_outlook-2016-24-en