The report gives an overview of R&D tax incentives in the EU Member States, Canada, Israel, Japan, Norway and the United States, analyzing them in the context of the framework of the Europe 2020 strategy. According to the report, 26 EU Member States currently have some type of fiscal encouragement for R&D. The same type of tax incentives is also offered by the OECD countries analyzed in this report. The report also observes that some countries are more similar with respect to their policies than others. The most similar pairs of countries were Denmark and Norway, Portugal and the United States, and Ireland and Spain. Sweden has an R&D tax incentives scheme that is the most different from other schemes. Finally, several innovative countries, such as Germany and Estonia, have no R&D tax incentives or implemented them only recently. This indicates that R&D tax incentives are not required for an innovative economy, but they might support it. The main report is published together with a supplementary paper on good practices (http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/good_practice_cases.pdf) and a supplementary paper surveying the national tax incentive systems for R&D (http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/country_fiches.pdf).