{"id":29327,"date":"2019-07-13T12:17:47","date_gmt":"2019-07-13T12:17:47","guid":{"rendered":"https:\/\/jums.academy\/a-buehrle\/"},"modified":"2022-10-17T14:26:50","modified_gmt":"2022-10-17T14:26:50","slug":"a-buehrle","status":"publish","type":"page","link":"https:\/\/jums.academy\/en\/a-buehrle\/","title":{"rendered":"A. B\u00fchrle"},"content":{"rendered":"

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Anna Theresa B\u00fchrle, University of Mannheim<\/em><\/p>\n<\/div>

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Abstract
\n<\/strong>Special tax incentives aiming to foster research and development (R&D) investment are widely spread among the members of the Organisation for Economic Co-operation and Development (OCED). I investigate the effect such tax incentives have on business R&D investment. Fiscal R&D incentives can be categorized as input-oriented tax incentives such as tax credits, super deductions and accelerated depreciation, and as output-oriented incentives such as patent box regimes. In the first part of my thesis I provide an overview over the methodology of the B-Index, a measure for the generosity of input-oriented tax incentives. Calculations of the B-Index for 33 OECD-countries and China from 1991 to 2014 show an overall trend towards an increase in the generosity of input-oriented fiscal R&D incentives. In the second part of my thesis, I create a panel with country-level data on business R&D investment provided by the OECD. I test reactions to changes in R&D tax incentives and find a positive effect of input-oriented R&D tax incentives, but no significant impact of output-oriented R&D tax incentives. A more detailed analysis on the industry-level shows that the results are driven by effects on business R&D investment in the manufacturing and services sector.<\/p>\n<\/div>

Keywords:\u00a0<\/i>R&D, tax incentives, B-Index, taxation, OECD<\/p>\n<\/div>

DOI:<\/i>\u00a0https:\/\/doi.org\/10.5282\/jums\/v3i2pp57-79<\/a><\/p>\n<\/div>

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