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Steuerliche Förderung von Forschung und Entwicklung in KMU — Irrweg für Deutschland?
[Tax Incentives for Research and Development in SMEs — Model of Success or Wrong Path for Germany?]

Author

Listed:
  • Heike Belitz

    (DIW)

  • Carsten Dreher

    (Freie Universität Berlin)

  • Martina Kovač

    (Freie Universität Berlin)

  • Carsten Schwäbe

    (Freie Universität Berlin)

  • Oliver Som

    (MCI Management Center Innsbruck)

Abstract

Zusammenfassung Die steuerliche Förderung von Forschung und Entwicklung (FuE) in kleinen und mittleren Unternehmen (KMU) ist wieder in der Diskussion. Viele Vorschläge liegen vor und die Politik erwägt die Umsetzung. Diese Maßnahme wäre mit vergleichsweise hohen Kosten verbunden und kann später nur schwer zurückgenommen werden. Die Autoren untersuchen in einer Gesamtschau die Erfahrungen zu den Förderwirkungen im Ausland, die Verteilungswirkungen, die Erreichung der heterogenen Zielgruppe der KMU sowie die Passfähigkeit in die innovationspolitische Gesamtstrategie der Bundesregierung. Das Ergebnis spricht aufgrund der zu erwartenden geringen Anreizwirkung für die KMU und der fehlenden Passfähigkeit gegen die Einführung.

Suggested Citation

  • Heike Belitz & Carsten Dreher & Martina Kovač & Carsten Schwäbe & Oliver Som, 2017. "Steuerliche Förderung von Forschung und Entwicklung in KMU — Irrweg für Deutschland? [Tax Incentives for Research and Development in SMEs — Model of Success or Wrong Path for Germany?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(5), pages 344-353, May.
    • Handle: RePEc:spr:wirtsc:v:97:y:2017:i:5:d:10.1007_s10273-017-2142-1
    DOI: 10.1007/s10273-017-2142-1
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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
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance

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