Tax Subsidies for R&D Spending and Patent Boxes in OECD Countries by Daniel Bunn published by Tax Foundation (3/2021).
“Tax preferences for research and development (R&D) spending and income earned from patented innovations are common among countries in the Organisation for Economic Co-Operation and Development (OECD).
Tax policies can reduce the tax cost of investing in innovative activities by providing special deductions, tax credits for R&D expenses, or setting a lower tax rate on income from patented innovations…”
