Table of Contents Key Findings Introduction R&D Tax Incentives for Innovation R&D Tax Subsidies for Innovation in OECD Countries — Tax Preferences for R&D Expenses — Measuring Tax Subsidies for R&D Spending — Patent Boxes in OECD Countries The Impacts of Tax Preferences on Innovation — Cross-border Shifting and Beggar-Thy-Neighbor Effects A Neutral Tax Policy Approach to Business Investment Conclusion Appendix Key Findings Tax preferences for research and… [read post]