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Le Crédit Impôt Recherche en débat : un éclairage franco-allemand

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  • Jean-Alain Héraud

    (BETA - Bureau d'Économie Théorique et Appliquée - INRA - Institut National de la Recherche Agronomique - UNISTRA - Université de Strasbourg - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique)

  • Andrea Zenker

    (Fraunhofer ISI - Fraunhofer Institute for Systems and Innovation Research - Fraunhofer-Gesellschaft - Fraunhofer)

Abstract

Le budget national de la recherche en France fait la part belle au Crédit impôt recherche, un instrument classique de politique structurelle visant le développement économique via l'innovation des entreprises. L'accroissement considérable de l'impact, et donc du coût de cet instrument au regard de son efficacité, font débat depuis la réforme engagée en 2008. D'autres pays comme l'Allemagne ont jusqu'à présent fait le choix de ne pas l'adopter. Quels sont les arguments théoriques, techniques ou politiques qui structurent explicitement ou implicitement le débat ?

Suggested Citation

  • Jean-Alain Héraud & Andrea Zenker, 2010. "Le Crédit Impôt Recherche en débat : un éclairage franco-allemand," Post-Print hal-04060040, HAL.
    • Handle: RePEc:hal:journl:hal-04060040
    Note: View the original document on HAL open archive server: https://hal.science/hal-04060040
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