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.

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

VEZZULLI, ANDREA
2017-01-01

Abstract

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.
2017
Input additionality; Market concentration; Output additionality; Pavitt taxonomy; R&D policy; R&D tax credits; Engineering (all); Strategy and Management1409 Tourism, Leisure and Hospitality Management; Management Science and Operations Research; Management of Technology and Innovation
Bodas Freitas, Isabel; Castellacci, Fulvio; Fontana, Roberto; Malerba, Franco; Vezzulli, Andrea
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11383/2059631
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