TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Saturday, September 22, 2012

Measures of R&D Tax Incentives for OECD Countries

Russell K. Thomson (University of Melbourne), Measures of R&D Tax Incentives for OECD Countries:

This paper outlines tax policy details from 26 OECD countries between 1980 and 2006 and provides a summary quantitative measures of their relative generosity. Separate measures for the after-tax cost of labour, other current expenditure, machinery equipment and buildings and structures are presented and also a measure of tax policy applicable to multinational subsidiaries undertaking R&D on behalf of the parent firm. The purpose of this working paper is to make this data available for other researchers.

http://taxprof.typepad.com/taxprof_blog/2012/09/measures-of-rd.html

Scholarship, Tax | Permalink

TrackBack URL for this entry:

http://www.typepad.com/services/trackback/6a00d8341c4eab53ef017744c4ddf7970d

Listed below are links to weblogs that reference Measures of R&D Tax Incentives for OECD Countries:

Comments