This publication is the foremost international source of guidelines for the collection and use of data on innovation activities in industry. This third edition has been updated to take account of the progress made in understanding the innovation process, the experience gained from the previous...

This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries' (LICs). The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs...