Several studies suggest the CIR (Crédit Impot Recherche) contributes to driving up corporate R&D in France (Duguet (2010), Mairesse et Mulkay (2011), Mairesse and Mulkay (2013)). Our study will contribute to the existing studies by developing an econometric evaluation ex post of the 2008 CIR reform and by analyzing is effect on increases in R&D spending (on average, showing the intensive margin) and its effect concerning the decision to engage in R&D (extensive margin) and its impact on innovation in French companies.
Analyzing the effect of the 2008 reform on the tax credit for research and development activities (“-CIR- Crédit Impot Recherche”)
BPIFRANCE INVESTISSEMENT - MAISONS-ALFORT - 2015
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