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CORDIS - Risultati della ricerca dell’UE
CORDIS

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

CORDIS fornisce collegamenti ai risultati finali pubblici e alle pubblicazioni dei progetti ORIZZONTE.

I link ai risultati e alle pubblicazioni dei progetti del 7° PQ, così come i link ad alcuni tipi di risultati specifici come dataset e software, sono recuperati dinamicamente da .OpenAIRE .

Risultati finali

Microdata - final results report (si apre in una nuova finestra)

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 (si apre in una nuova finestra)

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

Tax subsidy rates - complete (si apre in una nuova finestra)

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

Microdata Y2 workshop (si apre in una nuova finestra)

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 (si apre in una nuova finestra)
Microdata Y1 workshop (si apre in una nuova finestra)

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

Indicators tax expenditures Y2 - extension (si apre in una nuova finestra)

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

Indicators tax expenditures Y1 (si apre in una nuova finestra)

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

Tax incentives country profiles Y3 (si apre in una nuova finestra)
Tax subsidy rates - core time series (si apre in una nuova finestra)

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

Tax subsidy rates Y2 - core (si apre in una nuova finestra)

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

Tax expenditures - core time series Y1 (si apre in una nuova finestra)

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

Microdata exploration results report (si apre in una nuova finestra)

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 (si apre in una nuova finestra)

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

Microdata impacts – Phase 2 report (si apre in una nuova finestra)

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 (si apre in una nuova finestra)
Tax incentives country profiles Y2 (si apre in una nuova finestra)
Indicators tax expenditures Y3 (si apre in una nuova finestra)

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

R&D tax incentives impacts conference (si apre in una nuova finestra)
Microdata impacts – Phase 1 report (si apre in una nuova finestra)

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

Tax subsidy rates Y3 (si apre in una nuova finestra)

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

Tax subsidy rates Y2 - complete (si apre in una nuova finestra)

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 (si apre in una nuova finestra)

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

Pubblicazioni

Indicators of R&D Tax Support

Autori: ANA GONZÁLEZ-CABRAL, FERNANDO GALINDO-RUEDA, SILVIA APPELT
Pubblicato in: Numeros in Science and Technology, Numero 34, 2018
Editore: US National Academics of Science, Eng and Med and Arizona State University

Measuring R&D tax support. Findings from the new OECD R&D Tax Incentives Database (si apre in una nuova finestra)

Autori: Silvia Appelt, Fernando Galindo-Rueda and Ana Cinta González Cabral
Pubblicato in: OECD Science, Technology and Industry Working Papers, 2019
Editore: OECD Publishing
DOI: 10.1787/d16e6072-en

R&D Tax Incentives: Evidence on design, incidence and impacts (si apre in una nuova finestra)

Autori: Appelt, S., et al.
Pubblicato in: OECD Science, Technology and Industry Policy Papers, Numero 32, 2016
Editore: OECD Publishing
DOI: 10.1787/5jlr8fldqk7j-en

Tax incentives for R&D and innovation (si apre in una nuova finestra)

Autori: OECD
Pubblicato in: 2016
Editore: OECD Publishing
DOI: 10.1787/sti_in_outlook-2016-24-en

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