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Innovationsförderung und Besteuerung

  • Spengel, Christoph
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    Im Rahmen des vorliegenden Beitrags werden die Auswirkungen einer Steuergutschrift auf Forschungs- und Entwicklungsaufwendungen, der Abschaffung der substanzabhängigen Unternehmenssteuern sowie der Reduzierung des Körperschaftsteuersatzes auf die Gesamtsteuerbelastung deutscher Unternehmen quantifiziert. Des weiteren wird analysiert, inwieweit von den einzelnen Maßnahmen spezifische Anreize zur Tätigung innovativer Forschungs- und Entwicklungsaufwendungen ausgehen. Bezogen auf die Gesamtsteuerbelastung würden von einer Abschaffung der Substanzsteuern die höchsten Entlastungswirkungen ausgehen. Nachhaltige Anreize zur Steigerung von Forschungs- und Entwicklungsaufwendungen gehen dagegen ausschließlich von der Gewährung einer diesbezüglichen Steuergutschrift aus. ; This paper analyzes the effects of a tax credit for R&D expenses, an abolishment of property and trade taxes and a reduction of the corporation tax rate on the total tax burden of corporations. Moreover the stimulation of these means on additional R&D expenses is examined. The results of the analysis show that an abolishment of property and trade taxes leads to the highest reduction of the total tax burden of a corporation. On the other hand, only a tax credit for R&D expenses significantly stimulates additional R&D expenses.

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    Paper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number 94-14.

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    Date of creation: 1994
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    Handle: RePEc:zbw:zewdip:9414
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