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Lichter, Andreas [Author]; Löffler, Max [Author]; Isphording, Ingo Eduard [Author]; Nguyen, Thu-Van [Author]; Poege, Felix [Author]; Siegloch, Sebastian [Author]

Profit taxation, R&D spending, and innovation

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  • Media type: E-Book
  • Title: Profit taxation, R&D spending, and innovation
  • Contributor: Lichter, Andreas [VerfasserIn]; Löffler, Max [VerfasserIn]; Isphording, Ingo Eduard [VerfasserIn]; Nguyen, Thu-Van [VerfasserIn]; Poege, Felix [VerfasserIn]; Siegloch, Sebastian [VerfasserIn]
  • imprint: Bonn: ECONtribute, September 2022
  • Published in: ECONtribute discussion paper ; 202
  • Extent: 1 Online-Ressource (circa 48 Seiten); Illustrationen
  • Language: English
  • Identifier:
  • Keywords: corporate taxation ; firms ; R&D ; innovation ; patents ; Graue Literatur
  • Origination:
  • Footnote:
  • Description: We study how business taxes affect establishments' R&D activities. Relying on geocoded panel data targeting the universe of R&D-active establishments in Germany, we exploit around 7,300 changes in the local business tax rate over the period 1987-2013 for identification. Using event study techniques, we find a sizable negative and statistically significant effect of an increase in the local business tax on establishments' total R&D spending and patents filed. Zooming into the process of innovation production, we uncover substantial heterogeneity in the impact of business taxation for various R&D inputs, among establishment characteristics, and for different types of research projects.
  • Access State: Open Access