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Effects of fiscal R&D incentives on R&D expenditure
Bührle, Anna Theresa
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DOI:
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https://doi.org/10.5282/jums/v3i2pp57-79
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URL:
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https://jums.academy/a-buehrle/
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Weitere URL:
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https://jums.ub.uni-muenchen.de/JMS/article/view/5...
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Dokumenttyp:
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Zeitschriftenartikel
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Erscheinungsjahr:
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2018
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Titel einer Zeitschrift oder einer Reihe:
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Junior Management Science : JUMS
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Band/Volume:
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3
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Heft/Issue:
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2
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Seitenbereich:
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57-79
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Ort der Veröffentlichung:
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Planegg
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Verlag:
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Dominik van Aaken, David Florysiak und Sebastian Waic
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Sprache der Veröffentlichung:
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Englisch
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Einrichtung:
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Fakultät für Betriebswirtschaftslehre > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
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Fachgebiet:
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330 Wirtschaft
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Freie Schlagwörter (Englisch):
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R&D , tax incentives , B-Index , taxation , OECD
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Abstract:
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Special tax incentives aiming to foster research and development (R&D) investment are widely spread among the members of the Organisation for Economic Co-operation and Development (OCED). I investigate the effect such tax incentives have on business R&D investment. Fiscal R&D incentives can be categorized as input-oriented tax incentives such as tax credits,
super deductions and accelerated depreciation, and as output-oriented incentives such as patent box regimes. In the first part of my thesis I provide an overview over the methodology of the B-Index, a measure for the generosity of input-oriented tax incentives. Calculations of the B-Index for 33 OECD-countries and China from 1991 to 2014 show an overall trend towards
an increase in the generosity of input-oriented fiscal R&D incentives. In the second part of my thesis, I create a panel with country-level data on business R&D investment provided by the OECD. I test reactions to changes in R&D tax incentives and find a positive effect of input-oriented R&D tax incentives, but no significant impact of output-oriented R&D tax incentives. A more detailed analysis on the industry-level shows that the results are driven by effects on business R&D investment in the manufacturing and services sector.
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Übersetzter Titel:
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Effekte steuerlicher F&E Anreize auf F&E Aufwand
(Deutsch)
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Zusätzliche Informationen:
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Online-Ressource
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 | Dieser Eintrag ist Teil der Universitätsbibliographie. |
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