A large share of this funding from other sources is directed to the so-called co-operative sector, including AIT, JR and ACR as well as the COMET centres. In 2015, more than a third of total direct government funding of business R&D went to the co-operative sector.4 For the (non-cooperative) business sector, tax incentives are therefore the most important government funding source, contributing more than two-thirds of total public funding of business R&D. From 2006 to 2015, about 75% of the increase in government funding of (non-cooperative sector) business R&D came from the Research Premium. At the same time, levels of business investment in R&D in Austria are broadly comparable with international competitors, although they have risen sharply over the last decade. As the rate of subsidy offered by the Research Premium has been increased in recent years, and the volume of business R&D in Austria has also increased, government spending on the Research Premium has grown sharply.