Project
Recommendations on Data Bases and Methods for the Evaluation of R&D Tax Incentives
Client: Federal Ministry of Education and Research
Project period: September 2019 - April 2020
Research Areas:
Project period: September 2019 - April 2020
Research Areas:
Project team: Prof. Dr. Oliver Falck, Prof. Dr. Andreas Peichl, in cooperation with KMU Austria and IHS Wien
Tasks
As of 1 January 2020, the Federal Government has introduced R&D tax incentives. By promoting research through tax incentives, the Federal Government intends to increase the share of R&D investments in Germany‘s gross domestic product to 3.5% by 2025 and hopes to supplement existing project funding. The objectives of this law are to be evaluated after five years at the latest in order to assess their impact on Germany‘s innovative capacity and their contribution to achieving the share of 3,5 %. The aim of this project is to develop an evaluation plan.
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