Marginal Effective Tax Rates on Physical, Human and R&D Capital:
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...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
1998
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| Schriftenreihe: | OECD Economics Department Working Papers
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 capital assets are included -- firm-sponsored training and household-sponsored tertiary education. The calculations incorporate parameters from both the personal and corporate tax codes. They are performed for the "top-bracket" taxpayer and for the "average production worker" and cover between 15 and 22 countries, depending on data availability. The OECD has already used the King-Fullerton method to calculate METRs for physical capital (OECD, 1991) and this paper updates these calculations using established practices. As the method has not yet been applied to household-sponsored human capital, the paper describes the extension to this ... |
| Beschreibung: | 1 Online-Ressource (31 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/408617353612 |
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| 520 | |a 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 capital assets are included -- firm-sponsored training and household-sponsored tertiary education. The calculations incorporate parameters from both the personal and corporate tax codes. They are performed for the "top-bracket" taxpayer and for the "average production worker" and cover between 15 and 22 countries, depending on data availability. The OECD has already used the King-Fullerton method to calculate METRs for physical capital (OECD, 1991) and this paper updates these calculations using established practices. As the method has not yet been applied to household-sponsored human capital, the paper describes the extension to this ... | ||
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| spelling | Gordon, Kathryn Verfasser aut Marginal Effective Tax Rates on Physical, Human and R&D Capital Kathryn Gordon and Harry Tchilinguirian Paris OECD Publishing 1998 1 Online-Ressource (31 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers 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 capital assets are included -- firm-sponsored training and household-sponsored tertiary education. The calculations incorporate parameters from both the personal and corporate tax codes. They are performed for the "top-bracket" taxpayer and for the "average production worker" and cover between 15 and 22 countries, depending on data availability. The OECD has already used the King-Fullerton method to calculate METRs for physical capital (OECD, 1991) and this paper updates these calculations using established practices. As the method has not yet been applied to household-sponsored human capital, the paper describes the extension to this ... Economics Tchilinguirian, Harry ctb https://doi.org/10.1787/408617353612 Verlag kostenfrei Volltext |
| spellingShingle | Gordon, Kathryn Marginal Effective Tax Rates on Physical, Human and R&D Capital Economics |
| title | Marginal Effective Tax Rates on Physical, Human and R&D Capital |
| title_auth | Marginal Effective Tax Rates on Physical, Human and R&D Capital |
| title_exact_search | Marginal Effective Tax Rates on Physical, Human and R&D Capital |
| title_exact_search_txtP | Marginal Effective Tax Rates on Physical, Human and R&D Capital |
| title_full | Marginal Effective Tax Rates on Physical, Human and R&D Capital Kathryn Gordon and Harry Tchilinguirian |
| title_fullStr | Marginal Effective Tax Rates on Physical, Human and R&D Capital Kathryn Gordon and Harry Tchilinguirian |
| title_full_unstemmed | Marginal Effective Tax Rates on Physical, Human and R&D Capital Kathryn Gordon and Harry Tchilinguirian |
| title_short | Marginal Effective Tax Rates on Physical, Human and R&D Capital |
| title_sort | marginal effective tax rates on physical human and r d capital |
| topic | Economics |
| topic_facet | Economics |
| url | https://doi.org/10.1787/408617353612 |
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