Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/268035 
Erscheinungsjahr: 
2022
Schriftenreihe/Nr.: 
ECONtribute Discussion Paper No. 202
Verlag: 
University of Bonn and University of Cologne, Reinhard Selten Institute (RSI), Bonn and Cologne
Zusammenfassung: 
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.
Schlagwörter: 
corporate taxation
firms
R&D
innovation
patents
JEL: 
H25
H32
O31
O32
Dokumentart: 
Working Paper

Datei(en):
Datei
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