Open AccessMeasures 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