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Zusammenspiel der steuerlichen und der direkten Forschungsförderung

Author

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  • Rahel Falk

    (WIFO)

Abstract

In hochentwickelten Volkswirtschaften werden Forschung, technologische Entwicklungen und Innovationen (FTI) über eine Vielzahl von Instrumenten gefördert. Im Rahmen der Systemevaluierung der Forschungsförderung und -finanzierung wurde das Zusammenspiel der direkten und der steuerlichen Förderinstrumente analysiert. Steuerliche Förderungen erhöhen die Forschungsbasis, während direkte Förderungen auf die Vertiefung von FTI-Aktivitäten abzielen. Beide Förderansätze sind komplementär konzipiert. Nachhaltige Fördereffekte realisieren vor allem jene Unternehmen, die beide Instrumente in Anspruch nehmen.

Suggested Citation

  • Rahel Falk, 2009. "Zusammenspiel der steuerlichen und der direkten Forschungsförderung," WIFO Monatsberichte (monthly reports), WIFO, vol. 82(5), pages 361-370, May.
    • Handle: RePEc:wfo:monber:y:2009:i:5:p:361-370
    Note: With English abstract.
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    Citations

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    Cited by:

    1. Jürgen Janger & Michael Böheim & Martin Falk & Rahel Falk & Werner Hölzl & Daniela Kletzan-Slamanig & Michael Peneder & Andreas Reinstaller & Fabian Unterlass & Gunther Tichy, 2010. "Research and Innovation Policy after the Crisis," Austrian Economic Quarterly, WIFO, vol. 15(4), pages 321-335, December.
    2. Jürgen Janger & Michael Böheim & Martin Falk & Rahel Falk & Werner Hölzl & Daniela Kletzan-Slamanig & Michael Peneder & Andreas Reinstaller & Fabian Unterlass, 2010. "Forschungs- und Innovationspolitik nach der Wirtschaftskrise," WIFO Monatsberichte (monthly reports), WIFO, vol. 83(8), pages 675-689, August.
    3. Heike Belitz & Anna Lejpras, 2016. "Financing patterns of R&D in small and medium-sized enterprises and the perception of innovation barriers in Germany," Science and Public Policy, Oxford University Press, vol. 43(2), pages 245-261.

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