Austria vs Japan: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- Austria
- Japan
How they compare
Japan currently reports -8.14 Percentage of taxable income against -8.4 Percentage of taxable income in Austria, a difference of 0.26 Percentage of taxable income.
Across all 7 years both countries report, Japan has been ahead every year.
Austria ranks 28th and Japan ranks 27th of 50 countries.
Japan has averaged higher in every one of the 2 decades both report.
Head to head by decade
| Decade | Austria | Japan | Difference | Ahead |
|---|---|---|---|---|
| 2010s | -8.4 Percentage of taxable income | -8.14 Percentage of taxable income | 0.26 Percentage of taxable income | Japan |
| 2020s | -8.4 Percentage of taxable income | -8.14 Percentage of taxable income | 0.26 Percentage of taxable income | Japan |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for expenditure based tax incentives - corporate, Austria or Japan?
- Japan, at -8.14 Percentage of taxable income against -8.4 Percentage of taxable income in Austria as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between Austria and Japan?
- 0.26 Percentage of taxable income, with Japan ahead.
- How many years of comparable data are there for Austria and Japan?
- 7 years are reported by both, from 2019 to 2025.
- How do Austria and Japan rank globally for effective tax rates for expenditure based tax incentives - corporate?
- Austria ranks 28th and Japan ranks 27th of 50 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-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.