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L’effet du credit d’impôt recherche sur le financement privé de la recherche : une évaluation économétrique

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Author Info

  • Emmanuel Duguet

    ()
    (EPEE – Université d’Evry Val d’Essonne)

Abstract

Cette étude examine si le crédit d’impôt recherche (CIR) en accroissement stimule les dépenses privées de R&D. Pour répondre à cette question, nous utilisons les enquêtes du Ministère de la Recherche sur la période 1993-2003, ainsi que les fichiers de la division CIR correspondants. Le principal problème consiste à déterminer si les entreprises auraient tout de même accru leurs dépenses de R&D en l’absence de mesure fiscale, ce qui nécessite le recours à une méthodologie statistique adaptée aux échantillons non expérimentaux (méthodes dites « à la Rubin »). Nous étudions dans un premier temps, la probabilité d’obtenir le CIR c’està- dire le processus de sélection des entreprises de notre échantillon. Il apparaît que la probabilité d’obtenir le CIR est d’autant plus élevée que le ratio RD/Chiffres d’affaires est élevé et qu’elle est d’autant plus faible que l’entreprise recours aux subventions directes des différents ministères. Une fois que l’on connaît la probabilité d’être aidé pour chaque entreprise, on est en mesure de redresser les biais de sélection usuels sur ce type de données. Dans un second temps, nous évaluons l’effet du CIR sur le financement privé de la recherche (en tenant compte des subventions perçues par ailleurs). Nous trouvons que, globalement, le CIR s’ajoute aux dépenses de recherche privées : 1 Euro de crédit d’impôt générerait un peu plus d’un Euro de recherche totale.

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File URL: http://epee.univ-evry.fr/RePEc/2008/08-08.pdf
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Bibliographic Info

Paper provided by Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne in its series Documents de recherche with number 08-08.

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Length: 39 pages
Date of creation: 2008
Date of revision:
Handle: RePEc:eve:wpaper:08-08

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Related research

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

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References

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  1. Czarnitzki, Dirk & Hanel, Petr & Rosa, Julio Miguel, 2011. "Evaluating the impact of R&D tax credits on innovation: A microeconometric study on Canadian firms," Research Policy, Elsevier, vol. 40(2), pages 217-229, March.
  2. 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.
  3. Mansfield, Edwin, 1986. "The R&D Tax Credit and Other Technology Policy Issues," American Economic Review, American Economic Association, vol. 76(2), pages 190-94, May.
  4. Reinhard Hujer & Dubravko Radic, 2005. "Evaluating The Impacts Of Subsidies On Innovation Activities In Germany," Scottish Journal of Political Economy, Scottish Economic Society, vol. 52(4), pages 565-586, 09.
  5. Bruno Van Pottelsberghe & Dominique Guellec, 2003. "The impact of public R&D expenditure on business R&D," ULB Institutional Repository 2013/6213, ULB -- Universite Libre de Bruxelles.
  6. Jacek Warda, 2006. "Tax Treatment of Business Investments in Intellectual Assets: An International Comparison," OECD Science, Technology and Industry Working Papers 2006/4, OECD Publishing.
  7. Aerts, Kris & Czarnitzki, Dirk, 2004. "Using Innovation Survey Data to Evaluate R&D Policy: The Case of Belgium," ZEW Discussion Papers 04-55, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  8. Hujer, Reinhard & Radić, Dubravko, 2005. "Evaluating the Impacts of Subsidies on Innovation Activities in Germany," ZEW Discussion Papers 05-43, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  9. 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.
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Cited by:
  1. Lokshin, Boris & Mohnen, Pierre, 2010. "How effective are level-based R&D tax credits? Evidence from the Netherlands," MERIT Working Papers 040, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  2. Rufin Baghana & Pierre Mohnen, 2009. "Effectiveness of R&D Tax Incentives in Small and Large Enterprises in Québec," CIRANO Working Papers 2009s-01, CIRANO.
  3. Pierre Mohnen & Boris Lokshin, 2009. "What Does it Take for an R&D Tax Incentive Policy to Be Effective?," CIRANO Working Papers 2009s-11, CIRANO.

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