Germany has currently no explicit form of tax incentive for R&D
as they exist in many other countries. The objective of this study
is to analyse and evaluate aspects that are important when an
R&D tax incentive shall be established in Germany. The study is
done both from a business and from an economic policy point of
view. It broadens the focus to an European perspective, where the
results can be of use in other countries. The study derives
relevant research questions and outlines a framework for the
evaluation of R&D tax incentives. It provides an overview on
the different forms of R&D tax incentives in EU member states
in 2010. A discussion then outlines potential models that could be
used in Germany. A focus is on the analysis of the incentive's
impact on the firm's total tax payments and on the R&D cost by
means of a simulation model. Sensitivity analyses use different
economic settings and model firms. Another focus is on the
empirical analysis of effects from R&D tax incentives and
corporate income tax burden on patenting behaviour by using
firm-specific patent applications at the European Patent Office
(EPO). A substantiated political discussion necessarily needs a
projection of potential budgetary costs. Thus, the last focus is on
the tax burden and on the overall fiscal costs and applies a
micro-simulation model based on a financial statements database to
quantify the effects induced by the various models of an R&D
tax credit.
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