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Trends in UK BERD after the Introduction of R&D Tax Credits

  • Steve R. Bond

    ()

    (Nuffield College, Department of Economics and Centre for Business Taxation, University of Oxford, UK, and Institute for Fiscal Studies.)

  • Irem Guceri

    ()

    (St Peter?s College, Department of Economics and Centre for Business Taxation, University of Oxford)

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    This paper documents the increase in R&D intensity in the UK manufacturing sector in the period following the introduction of R&D tax credits in 2000-02. This increase is broadly in line with that predicted by econometric studies of the impact of R&D tax credits, notably Bloom, Griffith and Van Reenen (2002). If anything, UK manufacturing R&D intensity has risen faster than their model predicts. The timing of this increase is not simply explained by trends in neighbouring economies, although one puzzle is that the increase is largely confined to high tech sub-sectors of manufacturing.

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    File URL: http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/WP1201.pdf
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    Paper provided by Oxford University Centre for Business Taxation in its series Working Papers with number 1201.

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    Date of creation: 2012
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    Handle: RePEc:btx:wpaper:1201
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    1. Jacques Mairesse & Benoît Mulkay, 2011. "Evaluation de l'Impact du Crédit Impot Recherche," Working Papers 2011-35, Centre de Recherche en Economie et Statistique.
    2. Bloom, Nick & Griffith, Rachel & Van Reenen, John, 2002. "Do R&D tax credits work? Evidence from a panel of countries 1979-1997," Journal of Public Economics, Elsevier, vol. 85(1), pages 1-31, July.
    3. Gavin Cameron, 1996. "On the measurement of real R&D: Divisia price indices for UK business enterprise R&D," Research Evaluation, Oxford University Press, vol. 6(3), pages 215-219, December.
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