Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/27607
Authors: 
Elschner, Christina
Ernst, Christof
Year of Publication: 
2008
Series/Report no.: 
ZEW Discussion Papers 08-124
Abstract: 
We analyse R&D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment. We measure the incentive's impact on the firm's total tax payments and the R&D cost by means of the simulation model European Tax Analyzer. Using different economic settings and model firms, we run sensitivity analyses and get by that a more detailed view on the effects from R&D tax incentives against the background of the framing tax system. We find that not so much the kind but rather the specific design of R&D tax incentives, the interplay with the framing tax system and the firm's profitability relative to the level of R&D expenditures heavily influence the amount of tax subsidy for R&D.
Subjects: 
R&D
Tax incentives
Corporate Tax Burden
EU
JEL: 
O38
H25
O31
Document Type: 
Working Paper

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