Measures of R&D Tax Incentives for OECD Countries
Author | : Russell Thomson |
Publisher | : |
Total Pages | : 25 |
Release | : 2012 |
ISBN-10 | : 0734042779 |
ISBN-13 | : 9780734042774 |
Rating | : 4/5 (774 Downloads) |
Download or read book Measures of R&D Tax Incentives for OECD Countries written by Russell Thomson and published by . This book was released on 2012 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.