Measures of R&D Tax Incentives for OECD Countries
Russell Thomson ()
Review of Economics and Institutions, 2013, vol. 4, issue 3
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)
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Working Paper: Measure of R&D Tax Incentives for OECD Countries (2012)
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Persistent link: https://EconPapers.repec.org/RePEc:pia:review:v:4:y:2013:i:3:n:4
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