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

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