Cost and uptake of income-based tax incentives for R&D and innovation
Despite the increasing adoption of income-based tax incentives for R&D and innovation
in the OECD area and beyond, evidence on the availability, design, generosity and
actual cost of these incentives remains scarce. This report helps fill this gap by
documenting government efforts to provide preferential tax treatment of economic outputs
of innovation activities. Drawing on the responses of national contact points to the
OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the
cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses
in 2019, and tracks their distribution by firm size and industry and their evolution
over the 2000-2019 period.
Available from April 20, 2023
In series:OECD Science, Technology and Industry Working Papersview more titles