Sectors and the additionality effects of R&D tax credits: A cross-country microeconometric analysis

被引：55

作者：

Freitas, Isabel Bodas ^{[1
]}

Castellacci, Fulvio ^{[2
]}

Fontana, Roberto ^{[3
]}

Malerba, Franco ^{[4
]}

Vezzulli, Andrea ^{[5
]}

机构：

[1] Grenoble Ecole Management, Grenoble, France

[2] Univ Oslo, TIK Ctr, N-0316 Oslo, Norway

[3] Univ Pavia, I-27100 Pavia, Italy

[4] Bocconi Univ, Milan, Italy

[5] European Commiss, Joint Res Ctr, Ispra, Italy

来源：

RESEARCH POLICY | 2017年 / 46卷 / 01期

关键词：

R&D policy; R&D tax credits; Input additionality; Output additionality; Pavitt taxonomy; Market concentration; MARKET-STRUCTURE; TECHNICAL CHANGE; SCHUMPETERIAN PATTERNS; DEVELOPMENT INVESTMENT; INNOVATION; FIRM; IMPACT; INCENTIVES; TAXONOMY; BARRIERS;

D O I：

10.1016/j.respol.2016.10.002

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

Do the additionality effects of R&D tax credits vary across sectors? The paper presents a micro- econometric analysis of this question for three countries: Norway, Italy and France. We use a panel of firm-level data from three waves of the Innovation Surveys carried out in these countries for 2004, 2006 and 2008. The study estimates input and output additionality effects of R&D tax credits in each of these economies, and it investigates how these effects differ across sectors characterized by different R&D orientation and competition conditions. The results point out that firms in industries with high R&D orientation have on average higher propensity to apply to R&D fiscal incentives schemes and stronger input and output additionality effects. Output additionality is found to differ among the three examined countries. (C) 2016 Elsevier B.V. All rights reserved.

引用

页码：57 / 72

页数：16

共 50 条

[1] Dipping in the policy mix: Do R&D subsidies foster behavioral additionality effects of R&D tax credits?
Neicu, Daniel
Teirlinck, Peter
Kelchtermans, Stijn
[J]. ECONOMICS OF INNOVATION AND NEW TECHNOLOGY, 2016, 25 (03) : 218 - 239
[2] Effect of R&D tax credits for SMEs in Japan: a microeconometric analysis focused on liquidity constraints
Kobayashi, Yohei
[J]. SMALL BUSINESS ECONOMICS, 2014, 42 (02) : 311 - 327
[3] Volume-Based R&D tax Credits and Behavioural Additionality in YICs
Teirlinck, Peter
Neicu, Daniel
Spithoven, Andre
[J]. PROCEEDINGS OF THE 7TH EUROPEAN CONFERENCE ON INNOVATION AND ENTREPRENEURSHIP, VOLS 1 AND 2, 2012, : 672 - 679
[4] Effect of R&D tax credits for SMEs in Japan: a microeconometric analysis focused on liquidity constraints
Yohei Kobayashi
[J]. Small Business Economics, 2014, 42 : 311 - 327
[5] Tax incentives for R&D: what drives cross-country differences?
Szczygielski, Krzysztof
Lewkowicz, Jacek
[J]. ECONOMICS BULLETIN, 2023, 43 (02):
[6] Evaluating the impact of R&D tax credits on innovation: A microeconometric study on Canadian firms
Czarnitzki, Dirk
Hanel, Petr
Rosa, Julio Miguel
[J]. RESEARCH POLICY, 2011, 40 (02) : 217 - 229
[7] The effects of state R&D tax credits in stimulating private R&D expenditure: A cross-state empirical analysis
Wu, YH
[J]. JOURNAL OF POLICY ANALYSIS AND MANAGEMENT, 2005, 24 (04) : 785 - 802
[8] The effects of R&D tax credits on patenting and innovations
Cappelen, Adne
Raknerud, Arvid
Rybalka, Marina
[J]. RESEARCH POLICY, 2012, 41 (02) : 334 - 345
[9] The Effectiveness of R&D Tax Credits
Thomson, Russell
[J]. REVIEW OF ECONOMICS AND STATISTICS, 2017, 99 (03) : 544 - 549
[10] R&D tax credits and innovation
Melnik, Walter
Smyth, Andrew
[J]. JOURNAL OF PUBLIC ECONOMICS, 2024, 236

← 1 2 3 4 5 →