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Assessment of the research tax credit’s impact

Université de Montpellier - MONTPELLIER - 2015

Innovation being of a crucial importance, governments set up support schemes which increase the total number of innovations. In this regard, the Research Tax Credit scheme (“CIR, Crédit Impot Recherche) will be evaluated regarding its scientific impact, by first studying the decisions to invest in R&D (for companies which do not declare any R&D activity). Conversely, we will quantify the R&D investment intensity for companies which do (declare any R&D activity), and link this quantification to the contributions brought by the Research Tax Credit schemes. Secondly, as R&D activities generate an impact on employment, productivity and growth, we will carry out measurements, either aggregated or sector specific. Furthermore, we will examine the question of French companies cooperating with one another on innovation projects. Thirdly, choosing to carry out R&D activities may very well depend on policies, but also on market conditions and competition. Both parameters will thus be measured in terms of differential impact, and the company’s environment will also be linked to this measurement.