A Survey of Taxation and Corporate Innovation

R&D tax incentives play an increasing role in international tax policy. PwC together with the University of Mannheim and the Centre for European Economic Research (ZEW) in Mannheim conducted a joint survey of PwC Global clients. The key goal of this survey was to find out whether and if yes, how R&D tax incentives impact decisions of multinationals on where to locate R&D activities.