Title: Sectors and the additionality effects of R&D tax credits: A cross-country microeconometric analysis
Authors: BODAS FREITAS IsabelCASTELLACCI FulvioFONTANA RobertoMALERBA FrancoVEZZULLI ANDREA
Citation: RESEARCH POLICY vol. 46 no. 1 p. 57-72
Publisher: ELSEVIER SCIENCE BV
Publication Year: 2017
JRC N°: JRC103566
ISSN: 0048-7333
URI: http://www.sciencedirect.com/science/article/pii/S0048733316301585
http://publications.jrc.ec.europa.eu/repository/handle/JRC103566
DOI: 10.1016/j.respol.2016.10.002
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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