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Die steuerliche Förderung privater Forschungs- und Entwicklungsaktivitäten: Empirische Evidenz und offene Forschungsfragen

Author

Listed:
  • Tobias Lohse
  • Stephan Waizmann

Abstract

Ein Großteil der OECD-Mitgliedsländer hat in den vergangenen Jahren steuerliche Fördermaßnahmen für private Forschungs- und Entwicklungsaktivitäten (FuE) entweder gänzlich neu eingeführt oder bereits bestehende Strukturen ausgebaut. Deutschland und die Schweiz zählen zu den wenigen forschungsintensiven Ländern, die private FuE derzeit ausschließlich direkt, d.h. über projektbezogene Zuschüsse, fördern. Auch aus diesem Grund mehren sich hierzulande wieder die Stimmen, die die Einführung eines steuerlichen FuE-Fördersystems fordern. Der Artikel fasst die wichtigsten Ergebnisse empirischer Evaluationsstudien zusammen, die sich mit der kausalen Wirksamkeit steuerlicher FuE-Fördersysteme in den anderen Ländern beschäftigen.

Suggested Citation

  • Tobias Lohse & Stephan Waizmann, 2016. "Die steuerliche Förderung privater Forschungs- und Entwicklungsaktivitäten: Empirische Evidenz und offene Forschungsfragen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(17), pages 49-51, September.
    • Handle: RePEc:ces:ifosdt:v:69:y:2016:i:17:p:49-51
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    References listed on IDEAS

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