IDEAS home Printed from https://ideas.repec.org/p/oec/ecoaaa/199-en.html
   My bibliography  Save this paper

Marginal Effective Tax Rates on Physical, Human and R&D Capital

Author

Listed:
  • Kathryn Gordon
  • Harry Tchilinguirian

Abstract

This paper presents marginal effective tax rates (METRs) for a number of physical and intangible assets and for a number of funding sources. The assets include machinery, buildings, inventories, investments in short-lived R&D (that is, investments whose returns last only a few years) and in long-lived R&D (whose returns last many years). Two human capital assets are included -- firm-sponsored training and household-sponsored tertiary education. The calculations incorporate parameters from both the personal and corporate tax codes. They are performed for the “top-bracket” taxpayer and for the “average production worker” and cover between 15 and 22 countries, depending on data availability. The OECD has already used the King-Fullerton method to calculate METRs for physical capital (OECD, 1991) and this paper updates these calculations using established practices. As the method has not yet been applied to household-sponsored human capital, the paper describes the extension to this ... Cet article présente les taux d’imposition marginaux effectifs (TIME) pour un certain nombre d’actifs corporels et incorporels et selon leur mode de financement. Ces actifs comprennent les machines et biens d’équipement, les immeubles, les stocks, les investissements en recherche-développement à rentabilité courte, les investissements en recherche-développement à rentabilité longue, la formation financée par l’entreprise, la formation universitaire financée par les ménages. Les calculs font appel à des paramètres du code fiscal des personnes physiques et à celui des sociétés et sont réalisés pour le contribuable taxable à la tranche supérieure de l’impôt et pour l’ouvrier moyen. Ils concernent entre 15 et 22 pays selon la disponibilité des données. L’OCDE a déjà utilisé la méthode King-Fullerton pour calculer les TIME pour le capital physique (OCDE 1991) et cet article met à jour les calculs précédents en utilisant des pratiques bien établies. La méthode n’ayant pas encore été ...

Suggested Citation

  • Kathryn Gordon & Harry Tchilinguirian, 1998. "Marginal Effective Tax Rates on Physical, Human and R&D Capital," OECD Economics Department Working Papers 199, OECD Publishing.
  • Handle: RePEc:oec:ecoaaa:199-en
    DOI: 10.1787/408617353612
    as

    Download full text from publisher

    File URL: https://doi.org/10.1787/408617353612
    Download Restriction: no

    File URL: https://libkey.io/10.1787/408617353612?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Heckman, James J. & Jacobs, Bas, 2009. "Policies to Create and Destroy Human Capital in Europe," IZA Discussion Papers 4680, Institute of Labor Economics (IZA).
    2. Weixian Cai & John Whalley, 2014. "Effective VAT Rates and Administrative Discretion in China," CESifo Working Paper Series 4746, CESifo.
    3. Theo Eicher & Stephen Turnovsky & Maria Carme Riera i Prunera, 2003. "Effects of differential taxation on factor accumulation and growth," Working Papers in Economics 98, Universitat de Barcelona. Espai de Recerca en Economia.
    4. Csaba NAGY, 2016. "Why Do We Need Human Capital Index?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 375-385, July.
    5. Michał Konopczyński, 2014. "How Taxes and Spending on Education Influence Economic Growth in Poland," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 8(3), September.
    6. Adam Adamczyk, 2010. "Propozycje zmian bodźców podatkowych wspierających działalność B+R polskich przedsiębiorstw," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 11-12, pages 41-60.
    7. Lewe, Stefan, 2003. "Wachstumseffiziente Unternehmensbesteuerung," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 20042, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    8. Kenneth J. McKenzie, 2005. "Tax Subsidies for R&D in Canadian Provinces," Canadian Public Policy, University of Toronto Press, vol. 31(1), pages 29-44, March.
    9. Karzanova Irina, 2005. "Impact of tax regime on real sector investment in Russia: marginal effective tax rates for physical, human and R&D capital," EERC Working Paper Series 05-16e, EERC Research Network, Russia and CIS.
    10. Kenneth McKenzie, 2008. "Measuring tax incentives for R&D," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(5), pages 563-581, October.
    11. Padovano, Fabio & Galli, Emma, 2002. "Comparing the growth effects of marginal vs. average tax rates and progressivity," European Journal of Political Economy, Elsevier, vol. 18(3), pages 529-544, September.
    12. Kenneth J. McKenzie, 2012. "The Big and the Small of Tax Support for R&D in Canada," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(22), July.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oec:ecoaaa:199-en. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/edoecfr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.