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L'impact du CIR sur les personnels de la recherche

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  • Evens Salies

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

Abstract

This paper surveys the literature on the impact of the French research tax credit on scientists, engineers and other R&D personnel. After reviewing the effect of this subsidy on the user cost of R&D capital, we compare the results of several econometric evaluations of its effectiveness. They reveal, among other things, that the research tax credit corrects discrimination in the hiring of PhD scientists, but with a windfall effect for PhD-engineers. In very small businesses, R&D employment aid (R&D tax credit inclusive) acts to the detriment of unaided employment. Finally, with only 2.5 % of R&D activities outsourced to public research bodies, there is no visible effect on their personnel. Given that most R&D expenditures represent staff salaries, these results support previous evidence that research tax incentive has a moderate effect on aggregated R&D in France. They also question changes from the original intent of policy makers when the research tax credit was created in 1983: to remedy for failures in the market for knowledge, not to subsidize highly qualified labour costs as a tool for competitiveness, alongside cuts in employers' social security contributions on less-skilled labor. The paper concludes with a discussion of the relevance of recent reforms.

Suggested Citation

  • Evens Salies, 2020. "L'impact du CIR sur les personnels de la recherche," SciencePo Working papers Main hal-03403065, HAL.
  • Handle: RePEc:hal:spmain:hal-03403065
    Note: View the original document on HAL open archive server: https://hal-sciencespo.archives-ouvertes.fr/hal-03403065
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    References listed on IDEAS

    as
    1. Evens Salies, 2017. "Impact du Crédit d’impôt recherche. Une revue bibliographique des études sur données françaises," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 95-130.
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    5. Emmanuel Duguet, 2012. "The effect of the incremental R&D tax credit on the private funding of R&D an econometric evaluation on french firm level data," Revue d'économie politique, Dalloz, vol. 122(3), pages 405-435.
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    7. Benjamin Montmartin, 2018. "Le policy-mix français de soutien à la R&D privée : quelles réalités pour quels résultats ?," SciencePo Working papers Main hal-03471622, HAL.
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    More about this item

    Keywords

    Politiques publiques de la recherche; Productivité; Recherche et développement; Inférence causale;
    All these keywords.

    JEL classification:

    • C21 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models
    • C31 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models; Quantile Regressions; Social Interaction Models
    • I28 - Health, Education, and Welfare - - Education - - - Government Policy
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy

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