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Le Crédit Impôt Recherche en débat : un éclairage franco-allemand

Author

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  • Jean-Alain Héraud

    (Université de Strasbourg (BETA) et l’APR)

  • Andrea Zenker

Abstract

Le budget national de la recherche en France fait la part belle au Crédit impôt recherche, un instrument classique de politique structurelle visant le développement économique via l’innovation des entreprises. L’accroissement considérable de l’impact, et donc du coût de cet instrument au regard de son efficacité, font débat depuis la réforme engagée en 2008. D’autres pays comme l’Allemagne ont jusqu’à présent fait le choix de ne pas l’adopter. Quels sont les arguments théoriques, techniques ou politiques qui structurent explicitement ou implicitement le débat ?

Suggested Citation

  • Jean-Alain Héraud & Andrea Zenker, 2009. "Le Crédit Impôt Recherche en débat : un éclairage franco-allemand," Bulletin de l'Observatoire des politiques économiques en Europe, Observatoire des Politiques Économiques en Europe (OPEE), vol. 21(1), pages 20-23, December.
    • Handle: RePEc:ulp:buopee:v:21:y:2010:m:12:i:5
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