Measures of R&D Tax Incentives for OECD Countries

28 Pages Posted: 15 Sep 2012

See all articles by Russell K. Thomson

Russell K. Thomson

University of Melbourne - Melbourne Institute: Applied Economic & Social Research

Date Written: August 2012

Abstract

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.

Keywords: R&D tax incentives data

JEL Classification: H25, O31

Suggested Citation

Thomson, Russell K., Measures of R&D Tax Incentives for OECD Countries (August 2012). Melbourne Institute Working Paper No. 17, Available at SSRN: https://ssrn.com/abstract=2146399 or http://dx.doi.org/10.2139/ssrn.2146399

Russell K. Thomson (Contact Author)

University of Melbourne - Melbourne Institute: Applied Economic & Social Research ( email )

Level 5, FBE Building, 111 Barry Street
Parkville, Victoria 3010
Australia

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