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Die Innovationszulage: Ein neuer Ansatz der Innovationsförderung

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  • Carolin Fritzsche
  • Christian Ochsner

Abstract

Seit über einem Jahrzehnt wird die Einführung einer steuerlichen Förderung der Forschungs- und Entwicklungsaufwendungen der Privatwirtschaft immer wieder angeregt. Deutschland setzt nach wie vor auf die projektbezogene Förderung der Forschung und Entwicklung. Der Beitrag hinterfragt die aktuelle Förderstrategie und präsentiert die Vorteile eines breit angelegten Förderinstruments, das sich an der steuerlichen Innovationsförderung orientiert. Je nach Ausgestaltungsart würde die neue Förderung im Freistaat Sachsen zu durchschnittlichen Kosten in Höhe von 13 Mill. € pro Jahr bei einer inkrementellen Ausgestaltung und 117 Mill. € pro Jahr bei einer volumenbasierten Ausgestaltung führen.

Suggested Citation

  • Carolin Fritzsche & Christian Ochsner, 2014. "Die Innovationszulage: Ein neuer Ansatz der Innovationsförderung," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 21(03), pages 04-14, June.
    • Handle: RePEc:ces:ifodre:v:21:y:2014:i:03:p:04-14
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    References listed on IDEAS

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    5. Joachim Kloos & Oskar Krohmer & Christian Ochsner & Joachim Ragnitz & Carolin Fritzsche & Martin Schulte, 2014. "Introduction of an ERDF funded Innovation Allowance in Saxony," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 69.
    6. Egeln, Jürgen & Gehrke, Birgit & Legler, Harald & Licht, Georg & Rammer, Christian & Schmoch, Ulrich, 2007. "Bericht zur technologischen Leistungsfähigkeit Deutschlands 2007," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110501.
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    Cited by:

    1. Christian Ochsner & Michael Weber, 2014. "Die Kleinteiligkeit der ostdeutschen Wirtschaft – dynamisch betrachtet," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 21(05), pages 22-33, October.

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    More about this item

    JEL classification:

    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy

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