Does a higher tax burden discourage innovation?

One argument often used to criticise a higher tax burden is that it discourage s innovation: researchers and entrepreneurs have less incentive to innovate and to develop new products when the tax burden is high. This leads us to compare, across OECD countries, the tax burden and: Total and private spending on R&D; Patent filings; Automation among companies; The number of start-ups. This comparison shows no correlation between the tax burden on the one hand and spending on R&D, patent filings, automation or business creation on the other . At the macroeconomic level at least, a high tax burden does not seem to be a barrier to innovation.