R&D Tax Incentives – Study on Design Options and Impacts

R&D Tax Incentives – Study on Design Options and Impacts

This project focuses on four topics:

  1. 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.
  2. 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.
  3. Fiscal impacts of selected R&D tax incentive schemes and alternative R&D funding schemes.
  4. Impacts of selected R&D tax incentive schemes and alternative R&D funding schemes on R&D and innovation activities of firms.

Project members

Christian Rammer

Christian Rammer

Coordinator
Stellvertretende Leitung

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Bettina Peters

Bettina Peters

Stellvertretende Leitung

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Friedrich Heinemann

Friedrich Heinemann

Leitung

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Christoph Spengel

Christoph Spengel

Research Associate

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Selected Publications

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