Effects of fiscal R&D incentives on R&D expenditure

Bührle, Anna Theresa

DOI: https://doi.org/10.5282/jums/v3i2pp57-79
URL: https://jums.academy/a-buehrle/
Additional URL: https://jums.ub.uni-muenchen.de/JMS/article/view/5...
Document Type: Article
Year of publication: 2018
The title of a journal, publication series: Junior Management Science : JUMS
Volume: 3
Issue number: 2
Page range: 57-79
Place of publication: Planegg
Publishing house: Dominik van Aaken, David Florysiak und Sebastian Waic
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Subject: 330 Economics
Keywords (English): R&D , tax incentives , B-Index , taxation , OECD
Abstract: 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.
Translation of the title: Effekte steuerlicher F&E Anreize auf F&E Aufwand (German)
Additional information: Online-Ressource

Dieser Eintrag ist Teil der Universitätsbibliographie.

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