Argentina vs Colombia: Implied tax subsidy rates on R&D expenditures
Implied tax subsidy rates on R&D expenditures over time
- Argentina
- Colombia
How they compare
Argentina currently reports -0.02 Index against -0.02 Index in Colombia, a difference of 0 Index.
Across all 8 years both countries report, Colombia has been ahead every year.
Argentina ranks 41st and Colombia ranks 41st of 44 countries.
Colombia has averaged higher in every one of the 2 decades both report.
Head to head by decade
| Decade | Argentina | Colombia | Difference | Ahead |
|---|---|---|---|---|
| 2010s | -0.02 Index | 0.255 Index | 0.275 Index | Colombia |
| 2020s | -0.02 Index | 0.1117 Index | 0.1317 Index | Colombia |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher implied tax subsidy rates on r&d expenditures, Argentina or Colombia?
- Argentina, at -0.02 Index against -0.02 Index in Colombia as of 2025.
- What is the difference in implied tax subsidy rates on r&d expenditures between Argentina and Colombia?
- 0 Index, with Argentina ahead.
- How many years of comparable data are there for Argentina and Colombia?
- 8 years are reported by both, from 2018 to 2025.
- How do Argentina and Colombia rank globally for implied tax subsidy rates on r&d expenditures?
- Argentina ranks 41st and Colombia ranks 41st of 44 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Implied tax subsidy rates on R&D expenditures. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
The OECD R&D Tax Incentives database presents OECD time-series indicators of implied tax subsidy rates on R&D expenditures by firm size and profitability scenario for OECD member countries and other major economies, drawing on data collected in the OECD R&D tax incentives surveys since 2007. Implied R&D tax subsidy rates are defined as 1 minus the B-Index, a measure of the before-tax income needed by a “representative” firm to break even on one additional monetary unit of R&D outlay (Warda, 2001; OECD, 2023). The more generous the tax provisions for R&D, the lower the before-tax breakeven economic return required by firms and the higher the implied marginal R&D tax subsidy. The OECD time-series estimates of implied R&D tax subsidy rates is based on headline tax credit and allowance rates. Due to limited historical data availability, the estimates are not adjusted for provisions that bound the tax benefits received by firms (e.g. ceilings, thresholds). They therefore provide an upper bound for the marginal tax subsidy implied by R&D tax relief measures at central government level across countries over time. OECD (2019) provides a practical guide to using the OECD R&D Tax Incentives database, describing the R&D tax incentive time series data and highlighting their potential for internationally comparative work through descriptive indicators and econometric analysis.