Research and development tax planning of multinational firms

Richter, Katharina

Dissertation_KatharinaRichter.pdf - Published

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URN: urn:nbn:de:bsz:180-madoc-389865
Document Type: Doctoral dissertation
Year of publication: 2015
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Spengel, Christoph
Date of oral examination: 22 May 2015
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics
Classification: JEL: H25, L22, D23, H32,
Subject headings (SWD): Unternehmen , Steuerrecht , Forschungsförderung
Keywords (English): R&D tax incentives , location choice , organizational behavior
Abstract: Innovation is often considered to be the driving force behind economic growth and social welfare. The tax system immediately impacts on the risk return profile of R&D activities and thus influences corporate innovation in manifold ways. This thesis addresses the question how firms react to existing tax regulations that are either designed to incentivize R&D activity or to secure the fiscal sovereignty of states over profits from R&D activity (anti-tax avoidance regulations). The focus throughout the analyses is a micro-economic one and the methodological approach is empirical. The thesis presents evidence from a survey among large R&D intensive multinational firms, which sheds light on the decision-making process regarding R&D investments. Furthermore, location decisions within the R&D process and in particular the question how anti-tax avoidance regulations impact on the location choice of real R&D activity are analyzed. The thesis also examines the effects of low corporate tax rates and special tax regimes such as patent boxes on corporate innovation.

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