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Tax Subsidy Rate for R&D Outlays: SME Loss-making Firm
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Percent
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Various

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Tax Subsidy Rate for R&D Outlays: SME Loss-making Firm | List of References

© 05.03.2021, Provided by Database for Institutional Comparisons in Economies (https://dice.ifo.de/en/taxonomy/term/1751)
Author Title Publication Edition Url Accessed Source type
OECD OECD Science, Technology and Industry Scoreboard 2013 2013 p. 107 http://www.oecd.org/sti/scoreboard-2013.pdf 2018-11-27 web
OECD OECD Science, Technology and Industry Scoreboard 2015 2015 p. 171 https://www.oecd-ilibrary.org/docserver/sti_scoreboard-2015-en.pdf?expires=1543324052&id=id&accname=ocid56012597&checksum=8957EFF244F46F86AB45836C33D58B0C 2018-11-27 web
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Tax Subsidy Rates on R&D Expenditures (1-B-Index)

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The tax subsidy rate is calculated as 1 minus the B-index, a measure of the before-tax income needed to break even on USD 1 of R&D outlays (Warda, 2001). It is based on responses from national finance/tax/innovation authorities and R&D statistical agencies to the OECD questionnaire on R&D tax incentives and also draws on other publicly available information.
List of references for Tax Subsidy Rate for R&D Outlays: SME Loss-making Firm
Author Title Publication Edition Url Accessed Source type
OECD OECD Science, Technology and Industry Scoreboard 2013 2013 p. 107 Internet/Webpage
OECD OECD Science, Technology and Industry Scoreboard 2015 2015 p. 171 Internet/Webpage

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