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Sectors and the additionality effects of R&D tax credits: A cross-country microeconometric analysis

机译:部门和研发税收抵免的额外影响:跨国微观计量分析

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Do the additionality effects of R&D tax credits vary across sectors? The paper presents a micro- econometric analysis of this question for three countries: Norway, Italy and France. We use a panel of firm-level data from three waves of the Innovation Surveys carried out in these countries for 2004, 2006 and 2008. The study estimates input and output additionality effects of R&D tax credits in each of these economies, and it investigates how these effects differ across sectors characterized by different R&D orientation and competition conditions. The results point out that firms in industries with high R&D orientation have on average higher propensity to apply to R&D fiscal incentives schemes and stronger input and output additionality effects. Output additionality is found to differ among the three examined countries.
机译:研发税收抵免的额外影响在各个行业之间是否有所不同?本文对三个国家的这个问题进行了微观计量经济学分析:挪威,意大利和法国。我们使用来自这些国家在2004、2006和2008年进行的三轮创新调查的公司级数据面板。该研究估计了每个经济体中研发税收抵免的投入和产出附加效应,并且调查了如何在以不同的研发方向和竞争条件为特征的行业中,这些影响是不同的。结果表明,具有较高R&D导向的行业中的企业平均而言具有较高的倾向来应用R&D财政激励计划,并且具有较强的投入和产出附加效应。发现三个被调查国家之间的产出附加性有所不同。

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