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| Verfasst von: | González Cabral, Ana Cinta [VerfasserIn]  |
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| Titel: | A time series perspective on income-based tax support for R&D and innovation |
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| Mitwirkende: | Appelt, Silvia [MitwirkendeR] |
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| | Hanappi, Tibor [MitwirkendeR] |
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| | Galindo-Rueda, Fernando [MitwirkendeR] |
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| | O'Reilly, Pierce [MitwirkendeR] |
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| | Bucci, Massimo [MitwirkendeR] |
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| Verf.angabe: | Ana Cinta, González Cabral ... [et al] |
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| Verlagsort: | Paris |
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| Verlag: | OECD Publishing |
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| Jahr: | 2023 |
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| Umfang: | 1 Online-Ressource (65 p.) |
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| Format: | 21 x 28cm |
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| Gesamttitel/Reihe: | OECD Taxation Working Papers ; no.62 |
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| Abstract: | The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project. |
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| DOI: | doi:10.1787/dae3cd5c-en |
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| URL: | Resolving-System: https://doi.org/10.1787/dae3cd5c-en |
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| | DOI: https://doi.org/10.1787/dae3cd5c-en |
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| Datenträger: | Online-Ressource |
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| Sprache: | eng |
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| Sach-SW: | Taxation |
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| | Science and Technology |
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| | Finance and Investment |
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| K10plus-PPN: | 1871835984 |
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| Lokale URL UB: |  Zum Volltext |
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¬A¬ time series perspective on income-based tax support for R&D and innovation / González Cabral, Ana Cinta [VerfasserIn]; 2023 (Online-Ressource)
69148837
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