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  • 1
    Online Resource
    Online Resource
    Taxation of knowledge-based capital : non-R&D investments, average effective tax rates, internal vs. external KBC development and tax limitations (2016)
    Paris : OECD Publishing
    Details
    UID:
    gbv_876195664
    Format: 1 Online-Ressource (circa 32 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 24
    Content: This paper extends the tax analysis of knowledge-based capital (KBC) in several dimensions. The paper analyses non-R&D KBC: computer software, architectural and engineering designs, and economic competencies which account for over 70% of total KBC. The paper analyses the tax treatment of internally-developed KBC which is used in production by the developer versus KBC sold to third-party producers. The current tax rules generally favour internally-developed KBC, which disadvantages many SMEs and start-up companies specializing in innovation. The analysis reports two average effective tax rates (ETRs) depending on investors’ considerations of their investment opportunities. When KBC is unique, earns excess returns due to market power, or involves financing-constraints, ETRs are high despite immediate expensing. The paper also analyses the effects of tax limitations, where many SMEs and start-up companies can’t benefit from tax credits and deductions until having sufficient tax liability.
    Note: Zusammenfassung in französischer Sprache
    Language: English
    Keywords: Arbeitspapier ; Graue Literatur
    DOI: 10.1787/5jm2f6sfz244-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    Online Access
    Open Access Request
    Stabi Berlin
    UB Potsdam
  • 2
    Online Resource
    Online Resource
    Fiscal incentives for R&D and innovation in a diverse world (2016)
    Paris : OECD Publishing
    Details
    UID:
    gbv_876206542
    Format: 1 Online-Ressource (circa 22 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 27
    Content: Public policy has an important role to play in promoting research and development (R&D) the development, diffusion, and use of new knowledge and innovations. Fiscal incentives, including tax policies, should be directed at specific barriers, impediments or synergies to facilitate the desired level of investment in R&D and innovations. Without careful design, policies can have unintended consequences such as favouring incumbent firms, encouraging small firms to undertake less efficient activities, or creating arbitrage and rent-seeking activity. R&D tax policy needs to be considered in the context of the country’s general tax policies, its broader innovation policy mix and its other R&D support policies. More R&D activity in one country does not necessarily result in an overall increase in global innovation if it is simply shifted from another country. More research is needed to determine the extent to which R&D fiscal incentives in one country increase overall R&D, the quality of that R&D, and its positive spillovers to other sectors of the economy and other countries.
    Note: Zusammenfassung in französischer Sprache
    Language: English
    Keywords: Arbeitspapier ; Graue Literatur
    DOI: 10.1787/5jlr9stckfs0-en
    URL: Volltext
    URL: lizenzpflichtig
    Author information: Appelt, Silvia 1980-
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    Online Access
    Open Access Request
    Stabi Berlin
    UB Potsdam
  • 3
    Online Resource
    Online Resource
    Distinguishing between "normal" and "excess" returns for tax policy (2016)
    Paris : OECD Publishing
    Details
    UID:
    gbv_87620700X
    Format: 1 Online-Ressource (circa 33 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 28
    Content: This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is that there is no clear definition for a “normal” return. While it is often equated to a risk-free return, or the return available on a ten-year government bond, many commentators agree that it should incorporate a risk element. The typical rationale for applying differential taxation stems from the desire to achieve neutral taxation, i.e. minimise the real economic responses of taxpayers due to the wedge taxation imposes between before-tax and after-tax returns. A set of important questions are raised for tax policy analysts to consider. Two crucial factors that make the distinction challenging are heterogeneity and uncertainty. Given the potential for unintended consequences, this is an important issue that warrants more discussion and thought.
    Note: Zusammenfassung in französischer Sprache
    Language: English
    Keywords: Arbeitspapier ; Graue Literatur
    DOI: 10.1787/5jln6jct58vd-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Online Access
    Open Access Request
    Stabi Berlin
    UB Potsdam
  • 4
    Online Resource
    Online Resource
    Taxation of Knowledge-Based Capital : Non-R&D Investments, Average Effective Tax Rates, Internal Vs. External KBC Development and Tax Limitations (2016)
    Paris : OECD Publishing
    Details
    UID:
    b3kat_BV047937321
    Format: 1 Online-Ressource (31 Seiten) , 21 x 29.7cm
    Series Statement: OECD Taxation Working Papers
    Content: This paper extends the tax analysis of knowledge-based capital (KBC) in several dimensions. The paper analyses non-R&D KBC: computer software, architectural and engineering designs, and economic competencies which account for over 70% of total KBC. The paper analyses the tax treatment of internally-developed KBC which is used in production by the developer versus KBC sold to third-party producers. The current tax rules generally favour internally-developed KBC, which disadvantages many SMEs and start-up companies specializing in innovation. The analysis reports two average effective tax rates (ETRs) depending on investors' considerations of their investment opportunities. When KBC is unique, earns excess returns due to market power, or involves financing-constraints, ETRs are high despite immediate expensing. The paper also analyses the effects of tax limitations, where many SMEs and start-up companies can't benefit from tax credits and deductions until having sufficient tax liability
    Language: English
    DOI: 10.1787/5jm2f6sfz244-en
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Online Access
    Open Access Request
    FU Berlin
    EUV Frankfurt
  • 5
    Online Resource
    Online Resource
    Distinguishing between "normal" and "excess" returns for tax policy (2016)
    Paris : OECD Publishing
    Details
    UID:
    b3kat_BV047932698
    Format: 1 Online-Ressource (32 Seiten) , 21 x 29.7cm
    Series Statement: OECD Taxation Working Papers
    Content: This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to "normal" and "excess" returns. The distinction between these two elements is being increasingly used in tax policy. The problem is that there is no clear definition for a "normal" return. While it is often equated to a risk-free return, or the return available on a ten-year government bond, many commentators agree that it should incorporate a risk element. The typical rationale for applying differential taxation stems from the desire to achieve neutral taxation, i.e. minimise the real economic responses of taxpayers due to the wedge taxation imposes between before-tax and after-tax returns. A set of important questions are raised for tax policy analysts to consider. Two crucial factors that make the distinction challenging are heterogeneity and uncertainty. Given the potential for unintended consequences, this is an important issue that warrants more discussion and thought
    Language: English
    DOI: 10.1787/5jln6jct58vd-en
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Online Access
    Open Access Request
    FU Berlin
    EUV Frankfurt
  • 6
    Online Resource
    Online Resource
    Fiscal incentives for R&D and innovation in a diverse world (2016)
    Paris : OECD Publishing
    Details
    UID:
    b3kat_BV047932536
    Format: 1 Online-Ressource (21 Seiten) , 21 x 29.7cm
    Series Statement: OECD Taxation Working Papers
    Content: Public policy has an important role to play in promoting research and development (R&D) the development, diffusion, and use of new knowledge and innovations. Fiscal incentives, including tax policies, should be directed at specific barriers, impediments or synergies to facilitate the desired level of investment in R&D and innovations. Without careful design, policies can have unintended consequences such as favouring incumbent firms, encouraging small firms to undertake less efficient activities, or creating arbitrage and rent-seeking activity. R&D tax policy needs to be considered in the context of the country's general tax policies, its broader innovation policy mix and its other R&D support policies. More R&D activity in one country does not necessarily result in an overall increase in global innovation if it is simply shifted from another country. More research is needed to determine the extent to which R&D fiscal incentives in one country increase overall R&D, the quality of that R&D, and its positive spillovers to other sectors of the economy and other countries
    Language: English
    DOI: 10.1787/5jlr9stckfs0-en
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Online Access
    Open Access Request
    FU Berlin
    EUV Frankfurt
  • 7
    E-Resource
    E-Resource
    Distinguishing between “normal” and “excess” returns for tax policy (2016)
    Paris :OECD Publishing,
    Details
    UID:
    almafu_9959654034502883
    Format: 1 online resource (32 p. )
    Series Statement: OECD Taxation Working Papers, no.28
    Content: This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is that there is no clear definition for a “normal” return. While it is often equated to a risk-free return, or the return available on a ten-year government bond, many commentators agree that it should incorporate a risk element. The typical rationale for applying differential taxation stems from the desire to achieve neutral taxation, i.e. minimise the real economic responses of taxpayers due to the wedge taxation imposes between before-tax and after-tax returns. A set of important questions are raised for tax policy analysts to consider. Two crucial factors that make the distinction challenging are heterogeneity and uncertainty. Given the potential for unintended consequences, this is an important issue that warrants more discussion and thought.
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    E-Resource
    Charité get availability status
  • 8
    E-Resource
    E-Resource
    Fiscal incentives for R&D and innovation in a diverse world (2016)
    Paris :OECD Publishing,
    Details
    UID:
    almafu_9959654027602883
    Format: 1 online resource (21 p. )
    Series Statement: OECD Taxation Working Papers, no.27
    Content: Public policy has an important role to play in promoting research and development (R&D) the development, diffusion, and use of new knowledge and innovations. Fiscal incentives, including tax policies, should be directed at specific barriers, impediments or synergies to facilitate the desired level of investment in R&D and innovations. Without careful design, policies can have unintended consequences such as favouring incumbent firms, encouraging small firms to undertake less efficient activities, or creating arbitrage and rent-seeking activity. R&D tax policy needs to be considered in the context of the country’s general tax policies, its broader innovation policy mix and its other R&D support policies. More R&D activity in one country does not necessarily result in an overall increase in global innovation if it is simply shifted from another country. More research is needed to determine the extent to which R&D fiscal incentives in one country increase overall R&D, the quality of that R&D, and its positive spillovers to other sectors of the economy and other countries.
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    E-Resource
    Charité get availability status
  • 9
    E-Resource
    E-Resource
    Taxation of Knowledge-Based Capital : Non-R&D Investments, Average Effective Tax Rates, Internal Vs. External KBC Development and Tax Limitations (2016)
    Paris :OECD Publishing,
    Details
    UID:
    almafu_9959656679102883
    Format: 1 online resource (31 p. )
    Series Statement: OECD Taxation Working Papers, no.24
    Content: This paper extends the tax analysis of knowledge-based capital (KBC) in several dimensions. The paper analyses non-R&D KBC: computer software, architectural and engineering designs, and economic competencies which account for over 70% of total KBC. The paper analyses the tax treatment of internally-developed KBC which is used in production by the developer versus KBC sold to third-party producers. The current tax rules generally favour internally-developed KBC, which disadvantages many SMEs and start-up companies specializing in innovation. The analysis reports two average effective tax rates (ETRs) depending on investors’ considerations of their investment opportunities. When KBC is unique, earns excess returns due to market power, or involves financing-constraints, ETRs are high despite immediate expensing. The paper also analyses the effects of tax limitations, where many SMEs and start-up companies can’t benefit from tax credits and deductions until having sufficient tax liability.
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    E-Resource
    Charité get availability status
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