2003 - [Elektronische Ressource]
more effective. This study compares the design
features and generosity of R&D tax incentives across OECD countries. In … the nature of corporate tax systems. Some OECD
countries (e.g. Sweden, Finland) neither subsidise nor extend preferential … incentives to R&D depends very
much on the design of tax measures relative to policy objectives. OECD
countries can learn from …