Article in Journal
Taxes and Innovation: How Tax Incentives for R&D Create Incentives for Innovation in Private Companies
Oliver Falck, Anna Kerkhof, Christian Pfaffl
ifo Institut, München, 2021
ifo Schnelldienst, 2021, 74, Nr. 10, 26-30
ifo Institut, München, 2021
ifo Schnelldienst, 2021, 74, Nr. 10, 26-30
The analysis of the existing literature on the effect of fiscal R&D support paints a predominantly positive picture with regard to the desired effectiveness. In particular, targeted, input-based tax incentives for R&D and general incentives through corporate taxes have a positive effect on innovation and R&D activities in private companies.
Included in
Journal (Complete Issue)
ifo Schnelldienst 10/2021: Reforms for Tax Policy
ifo Institut, München, 2021