Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
下载链接：
https://www.oecd.org/en/publications/corporate-effective-tax-rates-for-r-d_ff9a104f-en.html
下载链接
链接失效反馈官方服务：
资源简介：
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...
