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OECD study on R&D tax incentives

The Organisation for Economic Co-operation and Development has published the results of a major study into R&D tax incentives – a key policy tool used by governments around the world. It digs into a number of questions including whether R&D tax incentives raise business R&D investment.

One exploratory finding is that social returns to R&D spending are twice as large as the private gains, due to knowledge spilling over into other sectors.

The Impact of R&D tax incentives : Results from the OECD microBeRD+ project | OECD Science, Technology and Industry Policy Papers | OECD iLibrary (