Measure 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.
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- Richardson, M. & Wilkie, S., 1988.
"Incremental R$D Subsidies,"
133, Princeton, Woodrow Wilson School - Public and International Affairs.
- Dominique Guellec & Bruno van Pottelsberghe de la Potterie, 2000.
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OECD Science, Technology and Industry Working Papers
2000/4, OECD Publishing.
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- Bruno Van Pottelsberghe & Dominique Guellec, 2003. "The impact of public R&D expenditure on business R&D," ULB Institutional Repository 2013/6213, ULB -- Universite Libre de Bruxelles.
- Russell Thomson & Paul H. Jensen, 2010. "The Effects of Public Subsidies on R&D Employment: Evidence from OECD Countries," Melbourne Institute Working Paper Series wp2010n11, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Daniel J. Wilson, 2009. "Beggar Thy Neighbor? The In-State, Out-of-State, and Aggregate Effects of R&D Tax Credits," The Review of Economics and Statistics, MIT Press, vol. 91(2), pages 431-436, May.
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