R&D Tax Incentives Around the World.

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    • Subject Terms:
      ORGANISATION for Economic Co-operation & Development
    • Abstract:
      The article focuses on global research and development (R&D) tax incentives. Information is provided on the net subsidy of R&D tax incentives in Organisation for Economic Co-operation and Development (OECD) member countries. Topics include governmental R&D spending, the administrative complexity of the credits, and the calculation of base amounts.