2003 - [Elektronische Ressource]
incentives to business to increase spending on research and development
(R&D), largely because R&D and innovation are considered … key to productivity
and growth performance. Many OECD governments are redesigning their R&D
tax incentives to make them … more effective. This study compares the design
features and generosity of R&D tax incentives across OECD countries. In …