Unintended technology-bias in corporate income taxation

Dressler, Luisa; Hanappi, Tibor; Dender, Kurt Van

doi:10.1787/9f4a34ff-en

Cited by 4 publications

(6 citation statements)

References 11 publications

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“…Rents from the exploitation of these resources can amount to 25% of GDP in some resource-rich countries and the government revenues collected can represent a substantial share of total government revenues that in turn can be deployed to create transformative economic opportunities for the host country (OECD/The World Bank/UN Environment, 2018 [3]). 4 Governments thus must design fiscal regimes for the fossil-fuel sector to generate revenue streams that adequately help them meet their economic, social and environmental objectives.…”

Section: The Role Of Fossil Fuels In Government Budgetsmentioning

confidence: 99%

The fiscal implications of the low-carbon transition

Elgouacem

Halland

Botta

et al. 2020

OECD Green Growth Papers

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The OECD Green Growth Strategy, launched in May 2011, provides concrete recommendations and measurement tools to support countries' efforts to achieve economic growth and development, while at the same time ensuring that natural assets continue to provide the ecosystem services on which our well-being relies. The strategy proposes a flexible policy framework that can be tailored to different country circumstances and stages of development. This paper has been authorised for publication by Mr. Rodolfo Lacy, Director, Environment Directorate. This paper benefited from support by the German Federal Ministry of Environment, Nature Conservation and Nuclear Safety (BMU). The first chapter was drafted by Assia Elgouacem, with inputs from Gurtegh Singh and Enrico Botta, all from the Environment Directorate. The second chapter was drafted by Håvard Halland, Senior Economist at the OECD's Development Centre, and the third chapter was drafted by Enrico Botta and Gurtegh Singh. OECD Green Growth 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 authors. 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. 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. OECD Green Growth Papers aim to describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on specific topics and obtain feedback from interested audiences. They complement the OECD Green Growth Studies series, which aims to provide in-depth reviews of the green growth issues faced by different sectors.

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Section: The Role Of Fossil Fuels In Government Budgetsmentioning

confidence: 99%

The fiscal implications of the low-carbon transition

Elgouacem

Halland

Botta

et al. 2020

OECD Green Growth Papers

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“…tax bases and tax rates) on the cost of R&D, considering the case of large profitable firms in 48 countries. 5 The first indicator is the cost of capital 6 , based on Hall and Jorgenson (1967[20]), which reflects the reduction of a firm's tax liability resulting from an extra euro invested in R&D and can be used as indicator to compare decisions at the intensive margin, looking at the marginal case, 3 Measures of the marginal cost of R&Dthe cost of capital, or of its tax component, the B-Indexhave been extensively used in the literature to estimate the impact of R&D tax incentives on the level of business R&D investment. The existing evidence suggests that business R&D reacts to changes in the cost of R&D whereby the effectiveness of R&D tax incentives in stimulating R&D varies across different types of firms.…”

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confidence: 99%

“…The impact of R&D tax incentives on EATRs can be derived based on equations ( 4) and (5). In particular, equation (5) shows that the EATR, corresponding to the case of an inframarginal investment, can be expressed as the total tax liability as a share of the total pre-tax return to the investment. Focusing on the numerator of the EATR, the total tax liability can be decomposed into the following two terms.…”

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confidence: 99%

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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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“…The EUR 30/tCO2 benchmark represents a conservative estimate of the social cost of carbon 20. (Flues and Lutz, 2015[67]), (Garsous and Kozluk, 2017[69]), (Dechezleprêtre, Nachtigall and Venmans, 2018[70]), and (Dechezleprêtre et al, 2019[68]) are among studies tackling the issue of competitiveness and carbon leakage.…”

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confidence: 99%