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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
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    References listed on IDEAS

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