Dataset
<p>This table reports synthetic tax policy indicators that capture the effect of income-based R&D tax incentives on firms’ investment costs:</p> <p><ul><li>The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit.</li> <li>the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit.</li></p> <p>Further methodological information is available in the explanatory annex.</p>
oecd-sdmx:DSD_ETR@DF_ETR_IBRD
OECD.CTP.TPS
Effective tax rates for income based tax incentives - Corporate tax statistics carries observations for 59 countries and areas:
Argentina · Australia · Austria · Belgium · Bulgaria · Brazil · Quebec · Saskatchewan · Zurich · Nidwalden · Chile · China (People's Republic of) · Colombia · Costa Rica · Cyprus · Czechia · Germany · Denmark · Basque Country · Navarra · Spain · Estonia · Finland · France · United Kingdom · Greece · Hong Kong (China) · Croatia · Hungary · Indonesia · India · Ireland · Iceland · Israel · Italy · Japan · Korea · Lithuania · Luxembourg · Latvia · Mexico · Malta · Malaysia · Netherlands · Norway · New Zealand · Peru · Poland · Portugal · Romania · Singapore · Slovak Republic · Slovenia · Sweden · Thailand · Türkiye · United States · Viet Nam · South Africa