OECD launches research and development tax incentive database
Released 29 November 2018
The Organisation for Economic Co-operation and Development (OECD) has launched a research and development (R&D) tax incentive database.
The database contains the first edition of time-series estimates of government tax relief for R&D tax expenditure (GTARD) and implied marginal R&D tax subsidy rates across OECD and partner economies. The data highlight trends in the magnitude of tax incentive and direct support for business R&D from 2000 to 2016 and the notional levels of R&D tax subsidy by firm size (small and medium-sized enterprise (SME), large firm) and profit scenario (profitable, loss-making) from 2000 to 2018.
For more information, see Measuring Tax Support for R&D and Innovation.