Finally, tax incentives would make Germany more attractive as a location for research as most of other OECD countries already provide this support (Ernst and Spengel, 2011). Thus, consideration should be given to complementing the direct support with tax incentives. The features of the tax incentives - including the level, the form (e.g. tax deferrals, tax allowances or tax credits), the base (e.g. level or increment of R&D expenditures) and the coverage (e.g. total or partial with targeted support) - should be carefully determined in function of Germany’s specific needs.12 Only a very small percentage of green technology patents between 2000 and 2007 draw on environmental or energy R&D (OECD, 201 If).