Since 2014
Measures of R&D Tax Incentives for OECD Countries
Review of Economics and Institutions
View Archive Info| Field | Value | |
| Title |
Measures of R&D Tax Incentives for OECD Countries
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| Creator |
Thomson, Russell; Melbourne Institute of Applied Economic and Social Research, and Intellectual Property Research Institute of Australia (IPRIA), The University of Melbourne
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| Subject |
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R&D tax incentives data H25; O31 |
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| Description |
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.
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| Publisher |
University of Perugia
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| Contributor |
—
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| Date |
2013-12-30
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.rei.unipg.it/rei/article/view/144
10.5202/rei.v4i3.144 |
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| Source |
Review of Economics and Institutions; Vol 4, No 3 (2013); 35
2038-1379 2038-1344 |
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| Language |
eng
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| Relation |
http://www.rei.unipg.it/rei/article/view/144/128
http://www.rei.unipg.it/rei/article/downloadSuppFile/144/16 |
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| Rights |
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