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.

Selected Publications

Discussion and Working Papers

Project duration

15.01.2016 - 31.03.2017

Contact
Departments

Economics of Innovation and Industrial Dynamics · Corporate Taxation and Public Finance