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180616 ||| eng |
| 100 |
1 |
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|a Gordon, Kathryn
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| 245 |
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|a Marginal Effective Tax Rates on Physical, Human and R&D Capital
|h Elektronische Ressource
|c Kathryn, Gordon and Harry, Tchilinguirian
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| 260 |
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|a Paris
|b OECD Publishing
|c 1998
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| 300 |
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|a 31 p.
|c 21 x 29.7cm
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| 653 |
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|a Economics
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| 700 |
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|a Tchilinguirian, Harry
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| 041 |
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7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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| 490 |
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|a OECD Economics Department Working Papers
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| 024 |
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|a /10.1787/408617353612
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| 856 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/408617353612
|x Verlag
|3 Volltext
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| 082 |
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|a 330
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| 520 |
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|a 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 ..
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