Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives
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 expenditu...
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2021
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| Schriftenreihe: | OECD Taxation Working Papers
no.54 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 Online-Ressource (66 p.) |
| DOI: | 10.1787/ff9a104f-en |
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| spelling | González Cabral, Ana Cinta VerfasserIn aut Corporate effective tax rates for R&D The case of expenditure-based R&D tax incentives Ana Cinta, González Cabral, Silvia, Appelt and Tibor, Hanappi Paris OECD Publishing 2021 1 Online-Ressource (66 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.54 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. Finance and Investment Taxation Science and Technology Appelt, Silvia MitwirkendeR ctb Hanappi, Tibor MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/ff9a104f-en Volltext |
| spellingShingle | González Cabral, Ana Cinta Corporate effective tax rates for R&D The case of expenditure-based R&D tax incentives Finance and Investment Taxation Science and Technology |
| title | Corporate effective tax rates for R&D The case of expenditure-based R&D tax incentives |
| title_auth | Corporate effective tax rates for R&D The case of expenditure-based R&D tax incentives |
| title_exact_search | Corporate effective tax rates for R&D The case of expenditure-based R&D tax incentives |
| title_full | Corporate effective tax rates for R&D The case of expenditure-based R&D tax incentives Ana Cinta, González Cabral, Silvia, Appelt and Tibor, Hanappi |
| title_fullStr | Corporate effective tax rates for R&D The case of expenditure-based R&D tax incentives Ana Cinta, González Cabral, Silvia, Appelt and Tibor, Hanappi |
| title_full_unstemmed | Corporate effective tax rates for R&D The case of expenditure-based R&D tax incentives Ana Cinta, González Cabral, Silvia, Appelt and Tibor, Hanappi |
| title_short | Corporate effective tax rates for R&D |
| title_sort | corporate effective tax rates for r d the case of expenditure based r d tax incentives |
| title_sub | The case of expenditure-based R&D tax incentives |
| topic | Finance and Investment Taxation Science and Technology |
| topic_facet | Finance and Investment Taxation Science and Technology |
| url | https://doi.org/10.1787/ff9a104f-en |
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