Recent years have seen an unprecedented increase in the provision of R&D tax incentives. A growing empirical literature … suggests that R&D tax incentives are instrumental in raising domestic R&D activity. In policy debates this finding is often … interpreted to lend support to the notion that R&D tax incentives increase national welfare by internalizing knowledge spillovers …

Are tax incentives the best way to encourage people to save for retirement? This publication assesses whether countries … can improve the design of financial incentives to promote savings for retirement. After describing how different countries … design financial incentives to promote savings for retirement in funded pensions, the study calculates the overall tax …