R&D Tax Incentives – Study on Design Options and Impacts
R&D Tax Incentives – Study on Design Options and Impacts
Period:
15.01.2016 – 31.03.2017
This project focuses on four topics:
- Models for designing an R&D tax incentive scheme for Germany with a particular focus on avoiding non-intended effects such as deadweight and re-declaration.
- Alternative funding schemes that show a similar impact on firms’ R&D activities compared to tax incentives but are not linked to corporate taxation, including the pros and cons as compared to R&D tax incentives.
- Fiscal impacts of selected R&D tax incentive schemes and alternative R&D funding schemes.
- Impacts of selected R&D tax incentive schemes and alternative R&D funding schemes on R&D and innovation activities of firms.
