The impact of R&D tax incentives on country’s location attractiveness and firm’s innovation activities

Steinbrenner, Daniela

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URN: urn:nbn:de:bsz:180-madoc-633853
Document Type: Doctoral dissertation
Year of publication: 2022
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Spengel, Christoph
Date of oral examination: 8 February 2022
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics
Keywords (English): corporate taxation , tax competition , R&D tax incentives , IP boxes , labour taxation
Abstract: This dissertation contributes to the understanding of the behaviour of innovative firms in the global economy to different forms of tax incentives, i.e., differentials in tax rates, tax subsidies or specific tax provisions. It develops three key insights for the debate on the design of a fair and efficient tax system: First, corporate tax competition remains a pressing issue, and even more so in a digitalised economy. However, current developments in corporate taxation and the digital transformation might shift the focus of tax competition from the corporate to the effective taxation of highly skilled employees. Second, despite stronger substance requirements, R&D tax incentives are a major driver of tax competition. With an increasing shift to a knowledge-based, digital economy, they will play an even more critical role. Third, R&D tax incentives are an effective tool to stimulate R&D expenditures; moderated by the underpinning features. Disentangling different design features reveals the importance of creating a clear and stable institutional framework.

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