Cross-border effects of R&amp;D tax incentives

Knoll, Bodo; Riedel, Nadine; Schwab, Thomas; Todtenhaupt, Maximilian; Voget, Johannes

doi:10.1016/j.respol.2021.104326

Cited by 29 publications

(15 citation statements)

References 81 publications

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“…A sequence of cleaning steps is applied to the ORBIS database in order to arrive at the baseline sample used in this paper. This approach largely follows the cleaning procedures set out by Kalemli-Ozcan et al (2015 [32]), Millot et al (2020[2]), and Sorbe and Johansson (2017 [33]). The changes in the distribution of observations across jurisdictions are visualised step by step in Figures B.…”

Section: Box 2 Data Cleaning Proceduresmentioning

confidence: 99%

Tax and Investment by Multinational Enterprises

2023

OECD Taxation Working Papers

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This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.Note by Turkey:The information in this document with reference to "Cyprus" relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Turkey recognises the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Turkey shall preserve its position concerning the "Cyprus issue".

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Section: Box 2 Data Cleaning Proceduresmentioning

confidence: 99%

Tax and Investment by Multinational Enterprises

2023

OECD Taxation Working Papers

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“… Industrial policy targeting the heavy and chemical industries in Korea during the 1970s. Kim, Lee and Shin (2021 [71]) use a difference-in-differences setting, comparing treated and non-treated industries and regions. They show that affected regions have higher output and labour productivity.…”

Section: Scarce Evidence On Causal Effects Of Targeted Policiesmentioning

confidence: 99%

“…In essence, DID "differences out" the pre-policy differences between both groups and the common time trend. For an example, see the evaluation of Korean industrial policies targeting the heavy and chemical industries by Kim, Lee and Shin (2021 [71]).…”

Section: Difference-in-differences (Did)mentioning

confidence: 99%

Are industrial policy instruments effective?

2022

OECD Science, Technology and Industry Policy Papers

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This paper was approved and declassified by the Committee for Industry, Innovation and Entrepreneurship (CIIE) on 4 April 2022 and prepared for publication by the OECD Secretariat. Note to Delegations:This document is also available on O.N.E under the reference code: DSTI/CIIE(2022)10/FINAL This document, as well as any data and any map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

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“…5 In some instances, the extent of preferential tax treatment granted increases with the size of the investment either via extended periods of relief or lower reduced tax rates (González Cabral, Appelt and Hanappi, forthcoming [19]). 6 Other design features such as the requirement to reinvest income subject to relief can also ensure a continuing link to substance. In addition, for tax incentives that may provide relief to mobile tax bases, such as intellectual property regimes, the OECD/G20 BEPS Action 5 minimum standard, requires income to be linked to economic substance in order for a taxpayer to benefit from preferential tax treatment (OECD, 2015 [20]).…”

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confidence: 99%

“…The outcome, investment or size conditions needs to be carefully designed, as they may be costly to administer and validate 6. In such cases, the incentives offer more competitive rates to larger performers, which can reinforce tax competition pressures 7.…”

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confidence: 99%

Tax Incentives and the Global Minimum Corporate Tax

2022

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This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of OECD member countries.

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Cross-border effects of R&D tax incentives

Cited by 29 publications

References 81 publications

Tax and Investment by Multinational Enterprises

Tax and Investment by Multinational Enterprises

Are industrial policy instruments effective?

Tax Incentives and the Global Minimum Corporate Tax

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