Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2022
We study how business taxes affect establishments' R&D activities. Relying on geocoded panel data targeting the … 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 …