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|Title:||Sectors and the additionality effects of R&D tax credits: A cross-country microeconometric analysis|
|Authors:||BODAS FREITAS Isabel; CASTELLACCI Fulvio; FONTANA Roberto; MALERBA Franco; VEZZULLI ANDREA|
|Citation:||RESEARCH POLICY vol. 46 no. 1 p. 57-72|
|Publisher:||ELSEVIER SCIENCE BV|
|Type:||Articles in periodicals and books|
|Abstract:||Do the additionality effects of R&D tax credits vary across sectors? The paper presents a microeconometric 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.|
|JRC Directorate:||Joint Research Centre Corporate Activities|
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