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3. Effective tax rates for expenditure based tax incentives - Corporate tax statistics

Effective tax rates for expenditure based tax incentives - Corporate tax statistics

<p>This table reports synthetic tax policy indicators that capture the effect of expenditure-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></ul></p> <p>Further methodological information is available in the explanatory annex.</p>