000			02162nam a2200361 c 4500
999			_c146500 _d146500
003			ES-MaIEF
005			20221107162250.0
007			ta
008			031022s2021 fr |||||o|||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aCabral, Ana Cinta G. _970066 _q(Ana Cinta González)
245	1	0	_aCorporate effective tax rates for R&D _helectrónico _bThe case of expenditure-based R&D tax incentives _c Ana Cinta González Cabral, Silvia Appelt, Tibor Hanappi
260			_a[Paris] _bOECD _c[2021]
300			_a66 p. _bgráf.
490	0		_aOECD Taxation Working Papers _v54
500			_aDisponible en formato electrónico en el Repositorio de la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aR&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that reflect the value of expenditure-based R&D tax incentives. The new OECD estimates cover 48 countries and consider the case of large profitable firms, accounting for the bulk of R&D in most economies. The results provide new insights into the generosity of R&D tax incentives from the perspective of firms that decide on whether or where to invest in R&D (extensive margin) and the level (intensive margin) of R&D investment. The generosity of the favourable tax treatment of R&D is shown to vary at the intensive and extensive margins, highlighting differences in countries’ strategies to support R&D through the tax system.
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aTECNOLOGIA _948535
650		4	_aTECNOLOGÍA DE LA INFORMACIÓN _954025
650		4	_aGRANDES EMPRESAS _965638
650		4	_aIMPUESTOS _947460
650		4	_aGASTOS _944856
650		4	_aSISTEMA FISCAL _948426
650		4	_aDESARROLLO ECONOMICO _950224
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
700	1		_aAppelt, Silvia _970067
700	1		_aHanappi, Tibor _967694
856	4	0	_uhttps://doi.org/10.1787/ff9a104f-en
942			_cRE