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Steuerliche Anreize für Forschung und Entwicklung in Europa

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  • Ernst, Christof

Abstract

Forschung und Entwicklung spielt eine wichtige Rolle bei der Steigerung von Produktivität und der Innovationsfähigkeit einer Volkswirtschaft. Seit einiger Zeit wird diskutiert, wie eine indirekte Förderung mittels steuerlicher Anreize die bestehenden Fördermaßnahmen ergänzen kann. Hierzu lohnt ein Blick in die Nachbarstaaten, da in den vergangenen Jahren in vielen Ländern verschiedene Maßnahmen zur Förderung der Forschungs- und Entwicklungstätigkeit über spezifische steuerliche Anreize deutlich an Boden gewonnen haben.

Suggested Citation

  • Ernst, Christof, 2007. "Steuerliche Anreize für Forschung und Entwicklung in Europa," ZEW Wachstums- und Konjunkturanalysen, ZEW - Leibniz Centre for European Economic Research, vol. 10(4), pages 10-11.
    • Handle: RePEc:zbw:zewwka:125987
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