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L’impact du CIR sur l’emploi dans la R&D du secteur privé. Une revue critique

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  • Evens Salies

Abstract

This paper surveys the literature on the impact of the French CIR research tax credit on R&D personnel. After reviewing the channels of transmission of the tax credit on demand for R&D scientists and engineers, we compare the results of several econometric studies of its effectiveness. These studies reveal among other things that the research tax credit corrects some discrimination in the hiring of Ph.D. scientists, with a windfall effect for Ph.D. engineers. In small businesses, support for R&D employment (tax credit inclusive) is effective, though this comes at the expense of unassisted and total employment. Furthermore, the tax credit has little effect on labour productivity. The 2008 reform had a relatively higher effect on wages (Goolsbee effect) than on productivity. Given that most R&D expenditure goes to staff salaries, these mixed results are consistent with previous evidence that an R&D tax credit has a moderate bang-per-buck effect. The paper concludes with suggestions for reforms and for future research.

Suggested Citation

  • Evens Salies, 2021. "L’impact du CIR sur l’emploi dans la R&D du secteur privé. Une revue critique," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 67-104.
    • Handle: RePEc:cai:reofsp:reof_175_0067
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