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Measures of R&D Tax Incentives for OECD Countries

Russell Thomson ()

Review of Economics and Institutions, 2013, vol. 4, issue 3

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)
Date: 2013
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