A time series perspective on income-based tax support for R&D and innovation:
The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobilit...
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| Main Author: | |
|---|---|
| Other Authors: | , , , , |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris
OECD Publishing
2023
|
| Series: | OECD Taxation Working Papers
no.62 |
| Subjects: | |
| Online Access: | DE-863 |
| Summary: | The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project. |
| Physical Description: | 1 Online-Ressource (65 Seiten) 21 x 28cm. |
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| spelling | González Cabral, Ana Cinta VerfasserIn aut A time series perspective on income-based tax support for R&D and innovation Ana Cinta, González Cabral ... [et al] Paris OECD Publishing 2023 1 Online-Ressource (65 Seiten) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.62 The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project. Finance and Investment Taxation Science and Technology Appelt, Silvia MitwirkendeR ctb Hanappi, Tibor MitwirkendeR ctb Galindo-Rueda, Fernando MitwirkendeR ctb O'Reilly, Pierce MitwirkendeR ctb Bucci, Massimo MitwirkendeR ctb |
| spellingShingle | González Cabral, Ana Cinta A time series perspective on income-based tax support for R&D and innovation Finance and Investment Taxation Science and Technology |
| title | A time series perspective on income-based tax support for R&D and innovation |
| title_auth | A time series perspective on income-based tax support for R&D and innovation |
| title_exact_search | A time series perspective on income-based tax support for R&D and innovation |
| title_full | A time series perspective on income-based tax support for R&D and innovation Ana Cinta, González Cabral ... [et al] |
| title_fullStr | A time series perspective on income-based tax support for R&D and innovation Ana Cinta, González Cabral ... [et al] |
| title_full_unstemmed | A time series perspective on income-based tax support for R&D and innovation Ana Cinta, González Cabral ... [et al] |
| title_short | A time series perspective on income-based tax support for R&D and innovation |
| title_sort | time series perspective on income based tax support for r d and innovation |
| topic | Finance and Investment Taxation Science and Technology |
| topic_facet | Finance and Investment Taxation Science and Technology |
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