Effective tax rates for income based tax incentives - Corporate tax statistics — Implicit subsidy (EATR) by country
This table reports synthetic tax policy indicators that capture the effect of income-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...
Effective tax rates for income based tax incentives - Corporate tax: full country ranking
Effective tax rates for income based tax incentives - Corporate tax by country. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 29 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-for-income-based-tax-incentives-corporate-tax-statistics-implicit/
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Effective tax rates for income based tax incentives - Corporate tax statistics — Implicit subsidy (EATR)
This table reports synthetic tax policy indicators that capture the effect of income-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.