Arbeitspapier
How does the evolution of R&D tax incentives schemes impact their effectiveness? Evidence from a meta-analysis
A growing interest in R&D tax incentive policies has given rise to a large number of evaluations, which provide contrasting results about their effectiveness. Our meta- analysis aims to explain the heterogeneity found in the R&D tax incentive evaluations by the features of tax incentives. We document that on average R&D tax incentives stimulate R&D expenditures across two streams of empirical studies. However, this averaged effect is moderated by the underpinning features of tax incentives. Our samples evidence that the estimations linked to incremental bases and related to targeted rules towards SMEs drive the positive results found in the literature. Introducing a cap or a pre-approval process does not decrease the effectiveness of R&D tax incentives, allowing governments to monitor the indirect support needed to stimulate private R&D expenditures. Our results highlight the importance of setting up a clear and stable tax incentives framework. Sources of uncertainty regarding the timespan, the amount of the financial returns from tax claims but also the main criteria to apply are likely to decrease their effectiveness in the short run.
- Sprache
-
Englisch
- Erschienen in
-
Series: ZEW Discussion Papers ; No. 21-020
- Klassifikation
-
Wirtschaft
Mathematical and Quantitative Methods: General
Management of Technological Innovation and R&D
Business Taxes and Subsidies including sales and value-added (VAT)
Technological Change: Government Policy
- Thema
-
Meta-analysis
R&D tax incentives incentives
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Blandinieres, Florence
Steinbrenner, Daniela
- Ereignis
-
Veröffentlichung
- (wer)
-
ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
- (wo)
-
Mannheim
- (wann)
-
2021
- Handle
- Letzte Aktualisierung
- 10.03.2025, 11:42 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Blandinieres, Florence
- Steinbrenner, Daniela
- ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
Entstanden
- 2021
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