China (People's Republic of) vs Colombia: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- China (People's Republic of)
- Colombia
How they compare
Colombia currently reports 0 Percentage of taxable income against -14.83 Percentage of taxable income in China (People's Republic of), a difference of 14.83 Percentage of taxable income.
The two have swapped places 1 time across 7 shared years of data; in 2019 it was China (People's Republic of) ahead.
China (People's Republic of) ranks 2nd and Colombia ranks 1st of 3 groups.
Across the 2 decades both report, China (People's Republic of) averaged higher in 1 and Colombia in 1.
Head to head by decade
| Decade | China (People's Republic of) | Colombia | Difference | Ahead |
|---|---|---|---|---|
| 2010s | -11.14 Percentage of taxable income | -14.54 Percentage of taxable income | 3.4 Percentage of taxable income | China (People's Republic of) |
| 2020s | -12.98 Percentage of taxable income | -7.27 Percentage of taxable income | 5.71 Percentage of taxable income | Colombia |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for expenditure based tax incentives - corporate, China (People's Republic of) or Colombia?
- Colombia, at 0 Percentage of taxable income against -14.83 Percentage of taxable income in China (People's Republic of) as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between China (People's Republic of) and Colombia?
- 14.83 Percentage of taxable income, with Colombia ahead.
- How many years of comparable data are there for China (People's Republic of) and Colombia?
- 7 years are reported by both, from 2019 to 2025.
- How do China (People's Republic of) and Colombia rank globally for effective tax rates for expenditure based tax incentives - corporate?
- China (People's Republic of) ranks 2nd and Colombia ranks 1st of 3 groups.
- 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.