Taxation of Knowledge-Based Capital

doi:10.1787/5jm2f6sfz244-en

Cited by 3 publications

(2 citation statements)

References 4 publications

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“…Just as tax and non-tax fiscal incentives are close substitutes, income-based and expenditure-based tax incentives can be designed to provide approximately the same level of tax incentive in present value terms. A 15% lower tax rate on future income for a firm earning a 30% pre-tax return on its R&D investment is the equivalent of a 31% expenditure-based tax credit (Modica and Neubig, 2016).…”

Section: Expenditure (Input) Vs Income (Output) Incentivesmentioning

confidence: 99%

Fiscal incentives for R&D and innovation in a diverse world

Neubig

Galindo-Rueda

Appelt

et al. 2016

OECD Taxation Working Papers

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This series is designed to make available to a wider readership selected studies drawing on the work of the OECD Centre for Tax Policy and Administration. Authorship is usually collective, but principal writers are named. The papers are generally available only in their original language (English or French) with a short summary available in the other. OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s). Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to the Centre for Tax Policy and Administration, OECD,

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Section: Expenditure (Input) Vs Income (Output) Incentivesmentioning

confidence: 99%

Fiscal incentives for R&D and innovation in a diverse world

Neubig

Galindo-Rueda

Appelt

et al. 2016

OECD Taxation Working Papers

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“…In Figure 6, the diamond and the circle will overlap when no preferential tax treatment is granted to R&D investments. This is the case for countries offering no expenditure-based R&D tax incentives, i.e., Argentina, Bulgaria, Cyprus, Estonia, Finland, Germany, Latvia, Luxembourg and Switzerland 49 ; or when existing R&D tax incentive provisions do not apply to current R&D expenditure, as is the case for Israel.…”

mentioning

confidence: 99%

Corporate effective tax rates for R&D

Cabral¹,

Appelt²,

Hanappi³

2021

OECD Taxation Working Papers

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OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s).Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to the Centre for Tax Policy and Administration, OECD,

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