Taxation, Innovation and the Environment

Taxation, Innovation and the Environment

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This report draws on case studies to explore the relationship between environmentally-related taxation and innovation to see whether taxation can spur innovation and if so, what types.... i) a tax credit for eligible current and capital research and development and technological innovation (Raamp;Daamp;I) expenses ... supporting cleaner production processes are generally more conducive to innovation than end-of-pipe technologies.

Title:Taxation, Innovation and the Environment
Author: OECD
Publisher:OECD Publishing - 2010-10-13

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