Measures of R&D Tax Incentives for OECD Countries | Zendy

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Measures of R&D Tax Incentives for OECD Countries

Author(s) -

Russell Thomson

Publication year - 2013

Publication title -

review of economics and institutions

Language(s) - English

Resource type - Journals

ISSN - 2038-1379

DOI - 10.5202/rei.v4i3.144

Subject(s) - generosity , multinational corporation , subsidiary , incentive , tax policy , tax credit , public economics , economics , business , measure (data warehouse) , labour economics , tax reform , finance , microeconomics , computer science , political science , database , law

This paper outlines tax policy details from 26 OECD countries between 1980 and 2006 and provides summary quantitative measures of their relative generosity. Separate measures for the after-tax cost of labour, other current expenditure, machinery equipment and buildings and structures are presented and also a measure of tax policy applicable to multinational subsidiaries undertaking R&D on behalf of the parent firm. The purpose of this paper is to make this data available for other researchers

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