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Marginal Effective Tax Rates on Physical, Human and R&D Capital

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  • Kathryn Gordon
  • Harry Tchilinguirian
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    Abstract

    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 ... Cet article présente les taux d’imposition marginaux effectifs (TIME) pour un certain nombre d’actifs corporels et incorporels et selon leur mode de financement. Ces actifs comprennent les machines et biens d’équipement, les immeubles, les stocks, les investissements en recherche-développement à rentabilité courte, les investissements en recherche-développement à rentabilité longue, la formation financée par l’entreprise, la formation universitaire financée par les ménages. Les calculs font appel à des paramètres du code fiscal des personnes physiques et à celui des sociétés et sont réalisés pour le contribuable taxable à la tranche supérieure de l’impôt et pour l’ouvrier moyen. Ils concernent entre 15 et 22 pays selon la disponibilité des données. L’OCDE a déjà utilisé la méthode King-Fullerton pour calculer les TIME pour le capital physique (OCDE 1991) et cet article met à jour les calculs précédents en utilisant des pratiques bien établies. La méthode n’ayant pas encore été ...

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    File URL: http://dx.doi.org/10.1787/408617353612
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    Bibliographic Info

    Paper provided by OECD Publishing in its series OECD Economics Department Working Papers with number 199.

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    Date of creation: 04 Jun 1998
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    Handle: RePEc:oec:ecoaaa:199-en

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    Cited by:
    1. Kenneth McKenzie, 2008. "Measuring tax incentives for R&D," International Tax and Public Finance, Springer, Springer, vol. 15(5), pages 563-581, October.
    2. Theo Eicher & Stephen Turnovsky & Maria Carme Riera i Prunera, 2003. "Effects of differential taxation on factor accumulation and growth," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia 98, Universitat de Barcelona. Espai de Recerca en Economia.
    3. Padovano, Fabio & Galli, Emma, 2002. "Comparing the growth effects of marginal vs. average tax rates and progressivity," European Journal of Political Economy, Elsevier, Elsevier, vol. 18(3), pages 529-544, September.

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