IDEAS home Printed from https://ideas.repec.org/a/spr/sjobre/v63y2011i4d10.1007_bf03373685.html
   My bibliography  Save this article

Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland — Eine empirische Analyse verschiedener Gestaltungsoptionen

Author

Listed:
  • Christina Elschner

    (Universität Mannheim, Schloss
    Zentrum für Europäische Wirtschaftsforschung GmbH (ZEW))

  • Christof Ernst

    (Zentrum für Europäische Wirtschaftsforschung GmbH (ZEW))

  • Christoph Spengel

    (Universität Mannheim, Schloss
    Zentrum für Europäische Wirtschaftsforschung GmbH (ZEW))

Abstract

Zusammenfassung Der Beitrag berechnet die Aufkommensausfälle verschiedener Gestaltungsmodelle für eine steuerliche Forschungsförderung in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. EUR und 5.701 Mio. EUR. Die Ergebnisse zeigen, dass eine Erstattungsoption der Steuergutschrift bei ertragsschwachen Unternehmen unerlässlich ist, um Verzerrungen zu vermeiden. Eine Differenzierung der Fördersätze nach Unternehmensgröße kann die Aufkommensausfälle wirksam begrenzen. Als besonders überlegenswert erscheint eine Verrechnung der Steuergutschrift mit der abzuführenden Lohnsteuer.

Suggested Citation

  • Christina Elschner & Christof Ernst & Christoph Spengel, 2011. "Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland — Eine empirische Analyse verschiedener Gestaltungsoptionen," Schmalenbach Journal of Business Research, Springer, vol. 63(4), pages 344-370, June.
    • Handle: RePEc:spr:sjobre:v:63:y:2011:i:4:d:10.1007_bf03373685
    DOI: 10.1007/BF03373685
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/BF03373685
    File Function: Abstract
    Download Restriction: no
    File URL: https://libkey.io/10.1007/BF03373685?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Rufin Baghana & Pierre Mohnen, 2009. "Effectiveness of R&D tax incentives in small and large enterprises in Québec," Small Business Economics, Springer, vol. 33(1), pages 91-107, June.
    2. Peter Gottfried & Daniela Witczak, 2009. "Reformoption Duale Einkommensteuer - Aufkommens- und Verteilungseffekte," IAW Discussion Papers 58, Institut für Angewandte Wirtschaftsforschung (IAW).
    3. Robert E. Carpenter & Bruce C. Petersen, 2002. "Is The Growth Of Small Firms Constrained By Internal Finance?," The Review of Economics and Statistics, MIT Press, vol. 84(2), pages 298-309, May.
    4. Dirk Czarnitzki & Hanna Hottenrott, 2011. "R&D investment and financing constraints of small and medium-sized firms," Small Business Economics, Springer, vol. 36(1), pages 65-83, January.
    5. Gregory Tassey, 2007. "The Technology Imperative," Books, Edward Elgar Publishing, number 4229.
    6. Hall, Bronwyn & Van Reenen, John, 2000. "How effective are fiscal incentives for R&D? A review of the evidence," Research Policy, Elsevier, vol. 29(4-5), pages 449-469, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bettina Becker, 2013. "The Determinants of R&D Investment: A Survey of the Empirical Research," Discussion Paper Series 2013_09, Department of Economics, Loughborough University, revised Sep 2013.
    2. Dejan Ravšelj & Aleksander Aristovnik, 2018. "The Impact of Private Research and Development Expenditures and Tax Incentives on Sustainable Corporate Growth in Selected OECD Countries," Sustainability, MDPI, vol. 10(7), pages 1-16, July.
    3. Yohei Kobayashi, 2014. "Effect of R&D tax credits for SMEs in Japan: a microeconometric analysis focused on liquidity constraints," Small Business Economics, Springer, vol. 42(2), pages 311-327, February.
    4. Pöschel, Carla, 2020. "Incentive Effects of R&D Tax Incentives: A Meta-Analysis Focusing on R&D Tax Policy Designs," arqus Discussion Papers in Quantitative Tax Research 243, arqus - Arbeitskreis Quantitative Steuerlehre, revised 2020.
    5. Alessandro Sterlacchini & Francesco Venturini, 2019. "R&D tax incentives in EU countries: does the impact vary with firm size?," Small Business Economics, Springer, vol. 53(3), pages 687-708, October.
    6. Dimos, Christos & Pugh, Geoff & Hisarciklilar, Mehtap & Talam, Ema & Jackson, Ian, 2022. "The relative effectiveness of R&D tax credits and R&D subsidies: A comparative meta-regression analysis," Technovation, Elsevier, vol. 115(C).
    7. Gregory Tassey, 2007. "Tax incentives for innovation: time to restructure the R&E tax credit," The Journal of Technology Transfer, Springer, vol. 32(6), pages 605-615, December.
    8. Ugur, Mehmet & Trushin, Eshref, 2018. "Asymmetric information and heterogeneous effects of R&D subsidies: evidence on R&D investment and employment of R&D personel," Greenwich Papers in Political Economy 21943, University of Greenwich, Greenwich Political Economy Research Centre.
    9. Ferrando, Annalisa & Preuss, Carsten, 2018. "What finance for what investment? Survey-based evidence for European companies," EIB Working Papers 2018/01, European Investment Bank (EIB).
    10. Demeulemeester, Sarah & Hottenrott, Hanna, 2015. "R&D subsidies and firms' cost of debt," DICE Discussion Papers 201, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    11. Ajay Agrawal & Carlos Rosell & Timothy S. Simcoe, 2014. "Tax Credits and Small Firm R&D Spending," NBER Working Papers 20615, National Bureau of Economic Research, Inc.
    12. Arvid Raknerud & Diana-Cristina Iancu & Øivind A. Nilsen, 2018. "Public R&D Support and Firms’ Performance. A Panel Data Study," Discussion Papers 878, Statistics Norway, Research Department.
    13. Czarnitzki, Dirk & Hanel, Petr & Rosa, Julio Miguel, 2011. "Evaluating the impact of R&D tax credits on innovation: A microeconometric study on Canadian firms," Research Policy, Elsevier, vol. 40(2), pages 217-229, March.
    14. Sasan Bakhtiari & Robert Breunig & Lisa Magnani & Jacquelyn Zhang, 2020. "Financial Constraints and Small and Medium Enterprises: A Review," The Economic Record, The Economic Society of Australia, vol. 96(315), pages 506-523, December.
    15. Emmanuel Chavez, 2020. "The Effects of R&D Tax Credits and Subsidies onPrivate R&D in Mexico (Chapter 2)," PSE Working Papers halshs-02652063, HAL.
    16. Silva Filipe & Carreira Carlos, 2017. "Financial Constraints: Do They Matter to Allocate R&D Subsidies?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 17(4), pages 1-26, October.
    17. Hottenrott, Hanna & Lopes-Bento, Cindy, 2014. "(International) R&D collaboration and SMEs: The effectiveness of targeted public R&D support schemes," Research Policy, Elsevier, vol. 43(6), pages 1055-1066.
    18. Elina Ladinska & Marielle Non & Bas Straathof, 2015. "More R&D with tax incentives? A meta-analysis," CPB Discussion Paper 309.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
    19. Annalisa Ferrando & Carsten Preuss, 2018. "What finance for what investment? Survey-based evidence for European companies," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(3), pages 1015-1053, December.
    20. Knoll, Bodo & Riedel, Nadine & Schwab, Thomas & Todtenhaupt, Maximilian & Voget, Johannes, 2021. "Cross-border effects of R&D tax incentives," Research Policy, Elsevier, vol. 50(9).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sjobre:v:63:y:2011:i:4:d:10.1007_bf03373685. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.