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1、外文翻译原文WhatthedesignofanR&Dtaxincentivetellsaboutitseffectiveness:asimulationofR&DtaxincentivesintheEuropeanUnionMaterialsource:SpringerScience+BusinessMedia,LLC2009Author:ChristinaElschner·ChristofErnst·GeorgLicht·ChristophSpengel……3.QuantitativeanalysisWe
2、applytheEuropeanTaxAnalyzertoallEUMemberStatesofferingspecifictaxincentivesonR&DinputsandcomparetheresultswiththeotherMemberStateswithoutincentives.ThefollowingcountriesapplytaxincentivesforR&D:Austria,Belgium,theCzechRepublic,France,Greece,Hungary,Ireland
3、,Italy,Malta,theNetherlands,Poland,Portugal,Slovenia,Spain,andtheUK.WesolelyconsiderR&Dtaxincentiveswhichareingeneralavailableforallcompaniesinordertoreceiveamanageableanalysis.Differenttreatmentsaccordingtothesizeareincluded(e.g.SMEvs.large,butnoincentive
4、swhicharespecificallyavailableforyoungcompaniesorcompanieswithastronggrowthrate,acertainownershipstructureorcompaniesincertainregions.Weconsiderthesituationintheyear2006,exceptforItaly.Forthiscountryweconsiderthesituationin2007duetotheintroductionofanincen
5、tiveatthattime.3.1Corporateincometaxburden3.1.1ComparisonwithoutincentiveInafirststep,wedeterminetheeffectiveaveragetaxburdenforthehypotheticalfirminthemanufacturingindustryinall27EUMemberStateswithoutconsideringR&Dtaxincentives.Table2presentstheresultsint
6、hethirdandfourthcolumn.Estoniarankstopwiththelowesteffectivetaxburdenof€647K.ItiscloselyfollowedbyIrelandandBulgaria.CompaniesinFrancefacebyfarthe10highesteffectivetaxburdenof€2,359Kwhichismorethan360%ofthetaxburdeninEstonia.Thesecondhighesttaxburdenarises
7、inGermanywith€1,874K.Table2EffectivetaxburdeninEUmemberstatesandimpactoftaxincentiveonfirmvalue（1）（2）（3）（4）（5）（6）（7）（8）CountyShareofTaxRankingR&DtaxTaxburdenDecreaseRankingcorporateburdenwithoutincentiveincl.R&Doftax[changeintax/othertaxes(€1,000)incentive
8、incentiveburdenrankingtoin%ofeff.tax(€1,000)column4]burdenCzech98.6/1.41,12210Yes3937291[9]RepublicPortugal97.0/3.01,28513Yes4408452[11]Ireland88.7/11.36842Yes608763[-1]Estonia95.2/4.86471_647_4[-3]Bulgaria97
