Measure of R&D Tax Incentives for OECD Countries

Russell Thomson ()

Melbourne Institute Working Paper Series from Melbourne Institute of Applied Economic and Social Research, The University of Melbourne

Abstract: This paper outlines tax policy details from 26 OECD countries between 1980 and 2006 and provides a 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 working paper is to make this data available for other researchers.

Keywords: R&D; tax; incentives; data (search for similar items in EconPapers)
JEL-codes: H25 O31 (search for similar items in EconPapers)
Pages: 28 pages
Date: 2012-08
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Citations: View citations in EconPapers (1)

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http://melbourneinstitute.unimelb.edu.au/downloads ... series/wp2012n17.pdf (application/pdf)

Related works:
Journal Article: Measures of R&D Tax Incentives for OECD Countries (2013)
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Persistent link: https://EconPapers.repec.org/RePEc:iae:iaewps:wp2012n17

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