OECD Capital Allowances, Three Assets, 1979-2012 November 18, 2013 Jump to Industrial Buildings, Machines, or Intangibles Table 1: OECD Capital Allowances: Industrial Buildings The net present value of capital consumption allowances for industrial buildings for each OECD country, 1979 – 2013 OECD Country Australia Austria Belgium Canada Chile Czech Republic Denmark Estonia Finland France Germany Greece Hungary Iceland Ireland Israel Italy Japan Korea Luxembourg Mexico Netherlands New Zealand Norway Poland Portugal Slovak Republic Slovenia Spain Sweden Switzerland Turkey United Kingdom United States Simple Average Weighted Average (by GDP) 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 33.8% 33.8% 33.8% 47.9% 47.9% 47.9% 33.8% 33.8% 33.8% 33.8% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 42.7% 42.7% 42.7% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 62.2% 45.6% 45.6% 45.6% 45.6% 45.6% 40.5% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 36.1% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 27.9% 27.9% 54.9% 54.9% 54.9% 54.9% 54.9% 54.9% 54.9% 54.9% 54.9% 54.9% 54.9% 54.9% 54.9% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 47.9% 47.9% 47.9% 47.9% 47.9% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 55.5% 55.5% 51.9% 51.9% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 38.6% 38.6% 38.6% 38.6% 38.6% 38.6% 46.5% 46.5% 46.5% 46.5% 46.5% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 68.2% 14.3% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 82.6% 82.6% 82.6% 82.6% 82.6% 82.6% 82.6% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 35.9% 39.1% 39.1% 47.9% 60.2% 60.2% 60.2% 60.2% 60.2% 60.2% 60.2% 60.2% 60.2% 47.8% 47.8% 47.8% 47.8% 47.8% 47.8% 47.8% 47.8% 100.0% 100.0% 100.0% 100.0% 100.0% 94.4% 81.7% 81.7% 64.6% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 64.7% 64.7% 64.7% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 53.7% 53.7% 53.7% 53.7% 53.7% 53.7% 53.7% 53.7% 53.7% 53.7% 46.3% 46.3% 46.3% 46.3% 46.3% 42.0% 42.0% 42.0% 42.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 27.9% 41.9% 41.9% 41.9% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 27.9% 27.9% 27.9% 37.4% 37.4% 37.4% 37.4% 37.4% 37.4% 37.4% 37.4% 37.4% 37.4% 37.4% 37.4% 30.7% 30.7% 30.7% 30.7% 30.7% 30.7% 30.7% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 51.9% 51.9% 51.9% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 37.4% 37.4% 47.8% 37.4% 37.4% 37.4% 37.4% 37.4% 37.4% 37.4% 37.4% 37.4% 37.4% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 33.8% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 27.9% 27.9% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 54.8% 54.8% 54.8% 54.8% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 60.2% 60.2% 60.2% 60.2% 60.2% 60.2% 60.2% 60.2% 60.2% 60.2% 60.2% 66.5% 66.5% 66.5% 64.6% 64.6% 64.6% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 39.1% 55.5% 55.5% 60.9% 60.9% 60.9% 60.9% 60.9% 60.9% 60.9% 60.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.5% 55.8% 55.8% 55.8% 55.8% 55.8% 55.8% 55.8% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 81.7% 81.7% 94.4% 94.4% 94.4% 94.4% 81.7% 64.6% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 60.8% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 47.9% 39.1% 27.9% 14.3% 0.0% 56.1% 56.1% 66.7% 66.7% 66.7% 66.7% 66.7% 66.7% 41.2% 41.2% 41.2% 41.2% 41.2% 41.2% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 57.5% 57.5% 60.4% 56.9% 57.8% 57.8% 58.3% 56.4% 54.3% 53.1% 52.4% 52.1% 47.2% 46.4% 48.4% 48.5% 50.5% 49.5% 49.5% 50.5% 50.9% 49.0% 48.6% 47.9% 46.9% 46.8% 44.7% 44.5% 44.0% 43.6% 43.4% 43.1% 43.0% 42.6% 54.1% 54.5% 59.8% 58.6% 58.6% 58.8% 59.2% 56.4% 46.2% 45.8% 45.5% 46.1% 45.6% 45.8% 44.2% 43.6% 44.2% 43.3% 43.1% 40.9% 40.8% 40.3% 39.9% 39.8% 40.2% 40.4% 40.3% 40.5% 40.8% 40.4% 39.6% 38.9% 38.8% 37.8% Table 2: OECD Capital Allowances: Machines The net present value of capital consumption allowances for machinery for each OECD country, 1979 – 2013 OECD Country Australia Austria Belgium Canada Chile Czech Republic Denmark Estonia Finland France Germany Greece Hungary Iceland Ireland Israel Italy Japan Korea Luxembourg Mexico Netherlands New Zealand Norway Poland Portugal Slovak Republic Slovenia Spain Sweden Switzerland Turkey United Kingdom United States Simple Average Weighted Average (by GDP) 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 83.2% 83.2% 83.2% 75.9% 79.6% 79.6% 79.6% 79.6% 79.6% 79.6% 79.6% 79.6% 79.6% 79.6% 79.6% 79.6% 79.6% 79.6% 79.6% 85.1% 85.1% 85.1% 85.1% 85.1% 85.1% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 86.8% 86.8% 81.4% 81.4% 83.8% 83.8% 83.8% 83.8% 83.8% 83.8% 83.8% 83.8% 83.8% 83.8% 83.8% 83.8% 83.8% 83.8% 83.8% 88.2% 88.2% 88.2% 88.2% 88.2% 88.2% 88.2% 88.2% 88.2% 88.2% 88.2% 88.2% 88.2% 88.2% 88.2% 130.2% 130.2% 130.2% 130.2% 95.4% 95.4% 95.4% 95.4% 90.9% 86.5% 85.4% 83.0% 79.8% 83.0% 83.0% 83.0% 83.0% 83.0% 83.0% 83.0% 83.0% 83.0% 83.0% 83.0% 83.0% 83.0% 83.0% 83.0% 83.0% 96.5% 96.5% 96.5% 96.5% 96.5% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 77.9% 77.9% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 88.5% 88.5% 82.7% 82.7% 87.8% 87.8% 87.3% 87.3% 87.3% 87.3% 87.3% 87.3% 87.3% 87.3% 87.3% 87.3% 87.3% 87.3% 87.3% 87.3% 87.3% 85.8% 85.8% 85.8% 85.8% 85.8% 85.8% 85.8% 85.8% 85.8% 85.8% 85.8% 85.8% 84.5% 84.5% 84.5% 84.5% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 80.0% 80.0% 80.0% 80.0% 80.0% 87.7% 87.7% 73.8% 82.7% 82.7% 73.8% 73.8% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 71.7% 81.4% 81.4% 81.4% 81.4% 93.7% 93.7% 93.7% 93.7% 93.7% 93.7% 93.7% 93.7% 93.7% 93.7% 93.7% 93.7% 93.7% 93.7% 93.7% 71.2% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 82.6% 82.6% 82.6% 82.6% 82.6% 82.6% 82.6% 82.6% 82.6% 82.6% 82.6% 82.6% 82.6% 82.6% 82.6% 77.9% 77.9% 77.9% 77.9% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 86.0% 92.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 100.0% 100.0% 100.0% 100.0% 100.0% 97.4% 91.9% 91.9% 83.7% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 82.2% 87.0% 87.0% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 96.5% 96.5% 96.5% 63.0% 63.0% 63.0% 63.0% 90.0% 90.0% 90.0% 90.0% 90.0% 90.0% 90.0% 90.0% 85.5% 85.5% 85.5% 85.5% 85.5% 85.5% 85.5% 85.5% 85.5% 85.5% 76.0% 76.0% 76.0% 76.0% 76.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 77.0% 87.6% 87.6% 87.6% 92.2% 92.2% 92.2% 92.2% 92.2% 92.2% 92.2% 92.2% 92.2% 92.2% 92.2% 92.2% 92.2% 92.2% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 87.1% 87.1% 87.1% 87.1% 87.1% 87.1% 87.1% 87.1% 87.1% 87.1% 87.1% 87.1% 87.1% 87.1% 87.1% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 81.4% 96.5% 96.5% 96.5% 96.5% 61.4% 61.4% 67.2% 75.9% 75.9% 75.9% 75.9% 75.9% 75.9% 75.9% 75.9% 75.9% 75.9% 75.9% 75.9% 73.2% 73.2% 73.2% 73.2% 73.2% 73.2% 73.2% 86.0% 86.0% 88.5% 88.5% 88.5% 88.5% 86.0% 86.0% 86.0% 86.0% 78.2% 78.2% 78.2% 78.2% 78.2% 78.2% 78.2% 78.2% 78.2% 71.7% 71.7% 71.7% 78.2% 78.2% 78.2% 78.2% 78.2% 78.2% 78.2% 78.2% 78.7% 78.7% 78.7% 78.7% 73.8% 73.8% 83.8% 83.8% 83.8% 83.8% 83.8% 83.0% 83.0% 83.0% 83.0% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 77.4% 77.4% 77.4% 77.4% 77.4% 77.4% 86.7% 86.7% 86.7% 86.7% 86.7% 86.7% 86.7% 86.7% 86.7% 88.8% 88.8% 88.8% 88.8% 88.8% 88.8% 88.8% 88.8% 88.8% 88.8% 88.8% 88.8% 88.8% 88.8% 88.8% 77.9% 77.9% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 90.0% 90.0% 90.0% 90.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 73.2% 73.2% 73.2% 73.2% 73.2% 73.2% 73.2% 73.2% 73.2% 73.2% 73.2% 78.2% 78.2% 78.2% 78.2% 81.9% 81.9% 81.9% 81.9% 86.4% 86.4% 86.4% 86.4% 86.4% 86.4% 86.4% 86.4% 86.4% 86.4% 86.4% 86.4% 86.4% 86.4% 86.4% 89.4% 89.4% 89.4% 89.4% 89.4% 89.4% 89.4% 89.4% 89.4% 89.4% 89.4% 89.4% 89.4% 89.4% 89.4% 89.4% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 95.8% 95.8% 95.8% 95.8% 93.4% 93.4% 93.4% 93.4% 93.4% 93.4% 93.4% 93.4% 93.4% 87.6% 87.6% 87.6% 87.6% 87.6% 87.6% 87.6% 87.6% 87.6% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 94.2% 88.5% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 86.2% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 78.2% 78.2% 78.2% 78.2% 98.0% 98.0% 88.7% 88.7% 88.7% 88.7% 88.7% 88.7% 86.6% 86.6% 86.6% 86.6% 86.6% 86.6% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 87.7% 91.0% 91.0% 90.2% 89.8% 86.9% 86.9% 86.7% 84.7% 84.1% 83.6% 83.6% 85.0% 82.8% 83.0% 83.3% 84.2% 84.5% 83.6% 83.6% 84.4% 84.4% 81.6% 81.4% 80.7% 80.7% 80.7% 80.7% 80.9% 80.7% 80.4% 81.3% 81.3% 80.7% 80.7% 91.6% 91.8% 88.8% 88.8% 87.4% 87.4% 87.1% 84.6% 83.1% 82.7% 82.7% 84.5% 84.0% 84.2% 84.4% 84.4% 84.4% 84.6% 84.7% 84.9% 84.8% 84.8% 84.3% 84.1% 84.0% 83.9% 84.0% 84.7% 84.7% 83.4% 84.3% 84.3% 83.5% 83.6% Table 3: OECD Capital Allowances: Intangibles The net present value of capital consumption allowances for intangibles for each OECD country, 1979 – 2013 OECD Country Australia Austria Belgium Canada Chile Czech Republic Denmark Estonia Finland France Germany Greece Hungary Iceland Ireland Israel Italy Japan Korea Luxembourg Mexico Netherlands New Zealand Norway Poland Portugal Slovak Republic Slovenia Spain Sweden Switzerland Turkey United Kingdom United States Simple Average Weighted Average (by GDP) 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 54.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 51.9% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 69.0% 69.0% 69.0% 69.0% 69.0% 84.3% 84.3% 84.3% 84.3% 84.3% 84.3% 84.3% 84.3% 84.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 81.3% 90.5% 90.5% 90.5% 90.5% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 78.7% 78.7% 78.7% 78.7% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 84.1% 84.1% 84.1% 84.1% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 80.9% 80.9% 80.9% 80.9% 80.9% 80.9% 80.9% 80.9% 80.9% 80.9% 80.9% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 93.2% 96.5% 96.5% 96.5% 96.5% 96.5% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 78.7% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 87.0% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 73.8% 83.2% 83.2% 83.2% 83.2% 83.2% 83.2% 83.2% 83.2% 83.2% 83.2% 83.2% 83.2% 83.2% 83.2% 83.2% 83.2% 83.2% 88.4% 88.4% 88.4% 88.4% 88.4% 88.4% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 86.0% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 90.5% 47.9% 47.9% 87.0% 87.0% 87.0% 87.0% 63.2% 63.2% 63.2% 63.2% 63.2% 63.2% 63.2% 63.2% 63.2% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 82.7% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 63.3% 78.7% 78.7% 78.7% 78.7% 78.7% 66.8% 66.8% 80.6% 80.6% 81.3% 80.9% 81.1% 81.7% 78.3% 78.3% 74.0% 72.7% 74.1% 73.8% 73.6% 73.6% 73.3% 73.3% 73.3% 73.3% 73.4% 73.4% 73.4% 73.4% 73.4% 81.8% 81.7% 82.2% 81.7% 81.2% 81.4% 79.9% 79.7% 78.3% 73.7% 73.5% 73.2% 73.4% 73.9% 73.9% 73.6% 73.5% 73.7% 74.1% 73.9% 73.5% 73.5% 73.0% Source: Calculations based on data from the CBT Tax Database Notes: Number represents the percent of one dollar of a capital investment that can be recovered through the tax code. Net present value calculated using a 5 percent interest rate and 2.5 percent inflation rate across all countries and years. Last Updated: 11/14/2013 Was this page helpful to you? Yes! No Thank You! The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work? Contribute to the Tax Foundation Share This Article! Let us know how we can better serve you! We work hard to make our analysis as useful as possible. Would you consider telling us more about how we can do better? Give Us Feedback Topics Center for Federal Tax Policy Business Taxes Data International Taxes
