R&D Tax Incentives – Study on Design Options and Impacts

R&D Tax Incentives – Study on Design Options and Impacts

This project focuses on four topics:

  1. Models for designing an R&D tax incentive scheme for Germany with a particular focus on avoiding non-intended effects such as deadweight and re-declaration.
  2. Alternative funding schemes that show a similar impact on firms’ R&D activities compared to tax incentives but are not linked to corporate taxation, including the pros and cons as compared to R&D tax incentives.
  3. Fiscal impacts of selected R&D tax incentive schemes and alternative R&D funding schemes.
  4. Impacts of selected R&D tax incentive schemes and alternative R&D funding schemes on R&D and innovation activities of firms.

Project members

Christian Rammer

Christian Rammer

Project Coordinator
Deputy

To the profile
Georg Licht

Georg Licht

Research Associate

To the profile
Christoph Spengel

Christoph Spengel

Research Associate

To the profile