science & engineering indicators 2002 h12135 4 59 dustry is often funded with other purposes in mind such as defense and space therefore classified under so cioeconomic objectives japanese german italian government r&d appro priations 1998 99 were invested relatively heavily ad vancement of knowledge 50 percent or more the 20 billion total for japan 55 germany s 16 7 italy advancement combined support re search guf 70 indeed component advance ment which there no comparable counterpart united states represents largest part expenditure most oecd countries tax policies many not only provides direct financial activities but also uses indirect mechanisms relief to promote national investment s&t treatment broadly similar some variations use credits 1996 1999a main fea tures instruments are follows almost all including