Christof W. Ernst

Evaluation of Tax Incentives for Research and Development in Germany

• Broschiertes Buch

Produktbeschreibung

Germany has currently no explicit form of tax incentive for R&D as they exist in many other countries. The objective of this study is to analyse and evaluate aspects that are important when an R&D tax incentive shall be established in Germany. The study is done both from a business and from an economic policy point of view. It broadens the focus to an European perspective, where the results can be of use in other countries. The study derives relevant research questions and outlines a framework for the evaluation of R&D tax incentives. It provides an overview on the different forms of R&D tax incentives in EU member states in 2010. A discussion then outlines potential models that could be used in Germany. A focus is on the analysis of the incentive¿s impact on the firm¿s total tax payments and on the R&D cost by means of a simulation model. Sensitivity analyses use different economic settings and model firms. Another focus is on the empirical analysis of effects from R&D tax incentives and corporate income tax burden on patenting behaviour by using firm-specific patent applications at the European Patent Office (EPO). A substantiated political discussion necessarily needs a projection of potential budgetary costs. Thus, the last focus is on the tax burden and on the overall fiscal costs and applies a micro-simulation model based on a financial statements database to quantify the effects induced by the various models of an R&D tax credit.

Produktdetails

• Steuer, Wirtschaft und Recht, Bd. 317
• Verlag: Eul, Josef, Verlag GmbH / Josef Eul Verlag GmbH
• Seitenzahl: 228
• Erscheinungstermin: 21. Mai 2012
• Englisch
• Abmessung: 210mm x 148mm x 15mm
• Gewicht: 337g
• ISBN-13: 9783844101485
• ISBN-10: 3844101489
• Artikelnr.: 35711496

Autorenporträt

Christof W. Ernst was born in 1980 in Tübingen. He studied Econophysics at the University of Ulm from 2000 to 2002. From 2002 to 2006 he studied Business Economics at the University of Mannheim with main subjects in Accounting, Taxation, and Tax Law and acquired the academic degree Diplom-Kaufmann. During 2007 and 2011 he did several research projects at the Zentrum für Europäische Wirtschaftsforschung (ZEW) in Mannheim. At the same time he carried out his doctoral studies in Business Economics at the Chair of Business Administration and Taxation II of the University of Mannheim under the supervision of Prof. Dr. Christoph Spengel. In 2012 the author received his doctoral degree (Dr. rer. pol.).

Inhaltsangabe

1. Introduction 2. Tax Subsidies for Research and Development 2.1
Evaluation Methodology for R&D Tax Incentives 2.2 Tax Subsidies Abroad 2.3
Derived Research Questions and Application for Germany 3. Formal
Requirements in Germany and the EU 3.1 National Tax Law 3.2 Requirements
from Treaty Freedoms in the European Union 3.3 Community State aid rules of
the European Union 3.4 Conclusions 4. What the Design of an R&D Tax
Incentive Tells About its Effectiveness - A Simulation of R&D Tax
Incentives in the European Union 4.1 Introduction 4.2 Methodology 4.3
Quantitative Analysis 4.4 Comparison to B-Index 4.5 Conclusions 5. R&D,
Patenting and Taxation in Europe 5.1 Introduction 5.2 R&D and Patenting and
Interaction with Taxation 5.3 Data 5.4 Estimation Analysis 5.5 Conclusions
6. Fiscal Costs for R&D Tax Incentives - A Comparison of Alternative Models
for Germany 6.1 Introduction 6.2 Discussed Model for Germany 6.3
Methodology and Data Base 6.4 Systematic Adjustments to the Extrapolated
Database 6.5 Fiscal Revenue Effects for Germany 6.6 Conclusions 7.
Conclusions 7.1 Formal Requirements 7.2 Design Issues Relating to
Compliance Costs and Additionality 7.3 Empirical Test of Firm's Reactions
to R&D Tax Incentives and Taxation 7.4 Simulation of Fiscal Costs for an
R&D Tax Incentive in Germany