It is estimated that between one-tenth and one-third of innovating firms participate in public support programmes for innovation, with large firms receiving support more frequently than SMEs (OECD, 2010b). For example, in France, 1 unit of R&D expenditure results in 0.425 unit of tax relief. However, France, Norway and the Netherlands (for SMEs) are the countries which have enlarged their indirect support to R&D most significantly.