tDo the additionality effects of R&D tax credits vary across sectors? The paper presents a micro- econo-metric analysis of this question for three countries: Norway, Italy and France. We use a panel of firm-leveldata 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 andcompetition conditions. The results point out that firms in industries with high R&D orientation haveon average higher propensity to apply to R&D fiscal incentives schemes and stronger input and outputadditionality effects. Output additionality is found to differ among the three examined countries.
Sectors and the additionality effects of R&D tax credits: A cross-country micro-econometric analysis.
FONTANA, ROBERTO;
2017-01-01
Abstract
tDo the additionality effects of R&D tax credits vary across sectors? The paper presents a micro- econo-metric analysis of this question for three countries: Norway, Italy and France. We use a panel of firm-leveldata 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 andcompetition conditions. The results point out that firms in industries with high R&D orientation haveon average higher propensity to apply to R&D fiscal incentives schemes and stronger input and outputadditionality effects. Output additionality is found to differ among the three examined countries.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
