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The effect of the incremental R&D tax credit on the private funding of R&D an econometric evaluation on french firm level data

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  • Emmanuel Duguet

Abstract

Nous étudions, sur données d?entreprises, si le crédit d?impôt recherche (CIR) en accroissement a augmenté le financement privé de la recherche et développement sur la décennie 1993-2003. Afin de répondre à cette question, nous utilisons les enquêtes annuelles du Ministère de la Recherche, ainsi que les données fiscales individuelles relatives au CIR. La question principale est de déterminer si les entreprises auraient quand même augmenté leur financement privé en l?absence d?incitation fiscale. Nous utilisons une méthodologie à la Rubin. Dans un premier temps, nous étudions les déterminants de la probabilité d?obtention du crédit d?impôt recherche, c?est-à-dire le processus de sélection des participants à cette mesure. Nous trouvons que la probabilité d?obtention du crédit d?impôt recherche en accroissement augmente avec le ratio R&D/Chiffres d?affaires et décroît avec l?obtention de subventions à la R&D. Après avoir évalué la probabilité d?obtention du CIR de chaque entreprise nous corrigeons les biais de sélection. Dans un second temps, nous évaluons l?effet du CIR en accroissement sur le financement privé de la recherche (net de subventions attribuées par d?autres sources). Nous trouvons que, globalement, le crédit d?impôt s?ajoute au financement privé de la recherche, de sorte qu?un euro de CIR mène à un accroissement d?un peu plus d?un Euro de recherche totale. Nous trouvons également que le CIR en accroissement augmente le taux de croissance du nombre de chercheurs employés dans les entreprises.

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Bibliographic Info

Article provided by Dalloz in its journal Revue d'économie politique.

Volume (Year): 122 (2012)
Issue (Month): 3 ()
Pages: 405-435

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Handle: RePEc:cai:repdal:redp_223_0405

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Web page: http://www.cairn.info/revue-d-economie-politique.htm

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Keywords: crédit d'impôt; évaluation; recherche et développement;

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  1. Kamien, Morton I & Muller, Eitan & Zang, Israel, 1992. "Research Joint Ventures and R&D Cartels," American Economic Review, American Economic Association, vol. 82(5), pages 1293-306, December.
  2. Emmanuel Duguet, 2004. "Are RαD subsidies a substitute or a complement to privately funded RαD ?. An econometric analysis at the firm level," Revue d'économie politique, Dalloz, vol. 0(2), pages 245-274.
  3. Emmanuel DUGUET & Isabelle KABLA, 1998. "Appropriation Strategy and the Motivations to Use the Patent System: An Econometric Analysis at the Firm Level in French Manufacturing," Annales d'Economie et de Statistique, ENSAE, issue 49-50, pages 289-327.
  4. Lee, Myoung-jae, 2005. "Micro-Econometrics for Policy, Program and Treatment Effects," OUP Catalogue, Oxford University Press, number 9780199267699, Octomber.
  5. Saul Lach, 2000. "Do R&D Subsidies Stimulate or Displace Private R&D? Evidence from Israel," NBER Working Papers 7943, National Bureau of Economic Research, Inc.
  6. James J. Heckman, 1989. "Choosing Among Alternative Nonexperimental Methods for Estimating the Impact of Social Programs: The Case of Manpower Training," NBER Working Papers 2861, National Bureau of Economic Research, Inc.
  7. Heckman, James J & Ichimura, Hidehiko & Todd, Petra E, 1997. "Matching as an Econometric Evaluation Estimator: Evidence from Evaluating a Job Training Programme," Review of Economic Studies, Wiley Blackwell, vol. 64(4), pages 605-54, October.
  8. Hall, Bronwyn & Van Reenen, John, 2000. "How effective are fiscal incentives for R&D? A review of the evidence," Research Policy, Elsevier, vol. 29(4-5), pages 449-469, April.
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Cited by:
  1. Isabel Busom & Beatriz Corchuelo & Ester Martinez Ros, 2012. "Tax incentives and direct support for R&D: What do firms use and why?," Working Papers wpdea1212, Department of Applied Economics at Universitat Autonoma of Barcelona.
  2. Castellacci, Fulvio & Lie, Christine, 2013. "Do the effects of R&D tax credits vary across industries? A meta-regression analysis," MPRA Paper 47937, University Library of Munich, Germany.
  3. Busom, Isabel & Corchuelo, Beatriz & Martinez Ros, Ester, 2012. "Tax incentives or subsidies for R&D?," MERIT Working Papers 056, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).

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