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L’hétérogénéité des stratégies d’entreprises en matière de Crédit d’Impôt Recherche

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  • Pierre Courtioux
  • Emmanuelle Deglaire
  • François Métivier
  • Antoine Rebérioux

Abstract

This article analyses the strategies of research companies in relation to France?s CIR research tax credit. We show that 16% of non-subcontracting research companies do not make use of the CIR credit, and we analyse the causes of this non-use. The expectation by those involved that the administrative costs will be too high seems to be the most important cause of non-use. For companies that do use the credit, its profitability varies greatly. We discuss the reasons for this variability. These different elements reveal that there is great heterogeneity in the way companies deal with the CIR credit, which is consistent with the observation that the number of beneficiaries has exploded over the last decade.

Suggested Citation

  • Pierre Courtioux & Emmanuelle Deglaire & François Métivier & Antoine Rebérioux, 2021. "L’hétérogénéité des stratégies d’entreprises en matière de Crédit d’Impôt Recherche," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 39-66.
    • Handle: RePEc:cai:reofsp:reof_175_0039
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    Keywords

    R&D; company; taxation;
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