Global S&T Development Trend Analysis Platform of Resources and Environment
DOI | 10.1787/ff9a104f-en |
Corporate effective tax rates for R&D | |
Ana Cinta González Cabral; Silvia Appelt and Tibor Hanappi | |
2021-07-29 | |
出版年 | 2021 |
国家 | 国际 |
领域 | 气候变化 ; 资源环境 ; 地球科学 |
英文摘要 | R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that reflect the value of expenditure-based R&D tax incentives. The new OECD estimates cover 48 countries and consider the case of large profitable firms, accounting for the bulk of R&D in most economies. The results provide new insights into the generosity of R&D tax incentives from the perspective of firms that decide on whether or where to invest in R&D (extensive margin) and the level (intensive margin) of R&D investment. The generosity of the favourable tax treatment of R&D is shown to vary at the intensive and extensive margins, highlighting differences in countries’ strategies to support R&D through the tax system. |
URL | 查看原文 |
来源平台 | OECD iLibrary |
引用统计 | |
文献类型 | 科技报告 |
条目标识符 | http://119.78.100.173/C666/handle/2XK7JSWQ/335282 |
专题 | 气候变化 地球科学 资源环境科学 |
推荐引用方式 GB/T 7714 | Ana Cinta González Cabral,Silvia Appelt ,and ,et al. Corporate effective tax rates for R&D,2021. |
条目包含的文件 | 条目无相关文件。 |
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