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

被引：57

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
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
SMALL BUSINESS ECONOMICS, 2014, 42 (02) : 311 - 327
[3] Tax incentives for R&D: what drives cross-country differences?
Szczygielski, Krzysztof
Lewkowicz, Jacek
ECONOMICS BULLETIN, 2023, 43 (02):
[4] R&D tax credits and innovation
Melnik, Walter
Smyth, Andrew
JOURNAL OF PUBLIC ECONOMICS, 2024, 236
[5] Evaluating the impact of R&D tax credits on innovation: A microeconometric study on Canadian firms
Czarnitzki, Dirk
Hanel, Petr
Rosa, Julio Miguel
RESEARCH POLICY, 2011, 40 (02) : 217 - 229
[6] The relative effectiveness of R&D tax credits and R&D subsidies: A comparative meta-regression analysis
Dimos, Christos
Pugh, Geoff
Hisarciklilar, Mehtap
Talam, Ema
Jackson, Ian
TECHNOVATION, 2022, 115
[7] Direct subsidies or tax credits? The effects of different R&D policy tools
Xie, Zhenzhen
Xie, Luqun
Li, Jiatao
INTERNATIONAL JOURNAL OF TECHNOLOGY MANAGEMENT, 2021, 86 (01) : 25 - 43
[8] The effects of R&D tax credits on patenting and innovations
Cappelen, Adne
Raknerud, Arvid
Rybalka, Marina
RESEARCH POLICY, 2012, 41 (02) : 334 - 345
[9] Do the effects of R&D tax credits vary across industries? A meta-regression analysis
Castellacci, Fulvio
Lie, Christine Mee
RESEARCH POLICY, 2015, 44 (04) : 819 - 832
[10] Investigating the effects of ICT, education, and R&D on economic efficiency and technology heterogeneity: A cross-country analysis
Aljneibi, Rashid S.
Zervopoulos, Panagiotis D.
Kanas, Angelos
HELIYON, 2024, 10 (07)

← 1 2 3 4 5 →