The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden

Arbeitspapier

We analyse R&D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment. We measure the incentive's impact on the firm's total tax payments and the R&D cost by means of the simulation model European Tax Analyzer. Using different economic settings and model firms, we run sensitivity analyses and get by that a more detailed view on the effects from R&D tax incentives against the background of the framing tax system. We find that not so much the kind but rather the specific design of R&D tax incentives, the interplay with the framing tax system and the firm's profitability relative to the level of R&D expenditures heavily influence the amount of tax subsidy for R&D.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: ZEW Discussion Papers ; No. 08-124

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Technological Change: Government Policy ; Business Taxes and Subsidies including sales and value-added (VAT) ; Innovation and Invention: Processes and Incentives
• Thema: R&D ; Tax incentives ; Corporate Tax Burden ; Forschungssubvention ; Industrielle Forschung ; Steuerbegünstigung ; Forschungskosten ; Körperschaftsteuer ; Steuerbelastung ; Steuerwirkung ; Vergleich ; EU-Staaten

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Elschner, Christina ; Ernst, Christof
• Ereignis: Veröffentlichung
• (wer): Zentrum für Europäische Wirtschaftsforschung (ZEW)
• (wo): Mannheim
• (wann): 2008

Weitere Informationen

• Handle: http://hdl.handle.net/10419/27607
• Letzte Aktualisierung: 10.03.2025, 11:41 MEZ