Marginal Effective Tax Rates on Physical, Human and R&D Capital
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper presents marginal effective tax rates (METRs) for a number of physical and intangible assets and for a number of funding sources. The assets include machinery, buildings, inventories, investments in short-lived R&D (that is, investments whose returns last only a few years) and in long-lived R&D (whose returns last many years). Two human...



