Name: Effective Tax Rates For Income Based Tax Incentives - Corporate Tax Statistics
Creator: Organisation for Economic Co-operation and Development (OECD)
License: https://www.oecd.org/termsandconditions/

About this Dataset

Effective Tax Rates For Income Based Tax Incentives - Corporate Tax Statistics

This table reports synthetic tax policy indicators that capture the effect of income-based R&D; tax incentives on firms’ investment costs:

The EATR for R&D; measures the impact of taxation on R&D; investments that earn an economic profit.
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.

Further methodological information is available in the explanatory annex.

Tables

Observations

@oecd.oecd_ctp_tps_dsd_etr_df_etr_ibrd_v2_0.observations

24.82 kB
5,784 rows
13 columns

CREATE TABLE observations (
  "dataflow" VARCHAR,
  "ref_area" VARCHAR,
  "freq" VARCHAR,
  "measure" VARCHAR,
  "unit_measure" VARCHAR,
  "etr_tax_basis" VARCHAR,
  "etr_scenario" VARCHAR,
  "etr_tax_type" VARCHAR,
  "regime" VARCHAR,
  "time_period" BIGINT,
  "obs_value" DOUBLE,
  "decimals" BIGINT,
  "regime_name" VARCHAR
);