Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019) - Open Research Data - Bridge of Knowledge

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Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)

Description

The implied rate of tax credits, developed by the OECD, is one way to measure the extent of R&D tax credits based on spending in different countries. Tax credit rates are measured as the difference between one R&D investment unit and the pre-tax income required to earn commission from that investment unit, assuming the firm is representative. In other words, it measures the scope for preferential treatment of R&D in a given tax system. The more generous the tax rules on R&D, the higher the implied subsidy rates for R&D. The alleged subsidy rate of zero means that R&D is not eligible for preferential tax treatment.

Dataset file

Tabela 18.xlsx
10.2 kB, S3 ETag 66121c54972b935bc598b7441d7d84cd-1, downloads: 24
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File details

License:
Creative Commons: by-nc 4.0 open in new tab
CC BY-NC
Non-commercial

Details

Year of publication:
2021
Verification date:
2021-07-13
Creation date:
2020
Dataset language:
Polish
Fields of science:
  • economics and finance (Social studies)
DOI:
DOI ID 10.34808/s8rx-s607 open in new tab
Verified by:
Gdańsk University of Technology

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