Advanced Search
MyIDEAS: Login

Trends in UK BERD after the Introduction of R&D Tax Credits

Contents:

Author Info

  • Steve R. Bond

    ()
    (Nuffield College, Department of Economics and Centre for Business Taxation, University of Oxford, UK, and Institute for Fiscal Studies.)

  • Irem Guceri

    ()
    (St Peter?s College, Department of Economics and Centre for Business Taxation, University of Oxford)

Registered author(s):

    Abstract

    This paper documents the increase in R&D intensity in the UK manufacturing sector in the period following the introduction of R&D tax credits in 2000-02. This increase is broadly in line with that predicted by econometric studies of the impact of R&D tax credits, notably Bloom, Griffith and Van Reenen (2002). If anything, UK manufacturing R&D intensity has risen faster than their model predicts. The timing of this increase is not simply explained by trends in neighbouring economies, although one puzzle is that the increase is largely confined to high tech sub-sectors of manufacturing.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/WP1201.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by Oxford University Centre for Business Taxation in its series Working Papers with number 1201.

    as in new window
    Length:
    Date of creation: 2012
    Date of revision:
    Handle: RePEc:btx:wpaper:1201

    Contact details of provider:
    Postal: Park End Street, Oxford OX1 1HP UK
    Phone: +44 (0)1865 288800
    Fax: +44 (0)1865 288805
    Web page: http://www.sbs.ox.ac.uk/ideas-impact/tax/
    More information through EDIRC

    Related research

    Keywords: R&D; tax credits;

    Find related papers by JEL classification:

    This paper has been announced in the following NEP Reports:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Nicholas Bloom & Rachel Griffith & John Van Reenen, 2007. "Do R&D Tax Credits Work? Evidence from a Panel of Countries 1979-1997," Discussion Papers 07-020, Stanford Institute for Economic Policy Research.
    2. Gavin Cameron, 1996. "On the measurement of real R&D: Divisia price indices for UK business enterprise R&D," Research Evaluation, Oxford University Press, vol. 6(3), pages 215-219, December.
    3. Jacques Mairesse & Benoît Mulkay, 2011. "Evaluation de l'Impact du Crédit Impot Recherche," Working Papers 2011-35, Centre de Recherche en Economie et Statistique.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:btx:wpaper:1201. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Li Liu).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.