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The private return of R&D tax credit

Abstract : This article examines the private return on R&D tax credit, defined as the ratio of total tax reliefs obtained by a firm through R&D tax credit to real R&D spending. Based on a dataset merging different sources for French companies, we first show that the distribution of this private return is dispersed. We then use clustering analyses to identify six mutually exclusive types of firms' R&D strategies. We finally show in a regression setting that these strategies explain part of the variance in the private return on R&D tax credit. This study contributes to a better understanding of the heterogeneity of firms' R&D strategies. It also seeks to open new directions in debates surrounding the proper design and reforms of R&D tax credit schemes.
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https://halshs.archives-ouvertes.fr/halshs-03182771
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Submitted on : Friday, March 26, 2021 - 3:56:13 PM
Last modification on : Wednesday, October 27, 2021 - 4:12:45 PM
Long-term archiving on: : Sunday, June 27, 2021 - 6:57:25 PM

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  • HAL Id : halshs-03182771, version 1

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Pierre Courtioux, Antoine Reberioux, François Métivier. The private return of R&D tax credit. 2021. ⟨halshs-03182771⟩

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