We analyse Ramp;D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment. We measure the incentive's impact on the firm's total tax payments and the Ramp;D cost by means of the simulation model European Tax...

This paper aims to reconstruct the total amount of public expenditure on railways in key European Countries. The analysis bases on data referring to: Italy, Great Britain, Germany, France and Sweden. The main objective is to evaluate the appropriateness of transfers granted in view of containing...

In this paper we empirically test whether public Ramp;D subsidies crowd out private Ramp;D investment in Flanders and Germany, using firm level data from the Flemish and German part of the Community Innovation survey (CIS III and IV). Both the non-parametric matching estimator and the...

Little is known about whether and to what extent the outcome of subsidized and non-subsidized R&D projects differ. In this paper we exploit a novel dataset of patent applications filed in Germany between 1995-2005, which allows us to identify if a patent application stems from a subsidized...

In dieser Kurzstudie zu Forschung und Entwicklung (FuE) in Staat und Wirtschaft werden ausgewählte Kernindikatoren aktualisiert und analysiert. Im Fokus stehen Indikatoren zur Position Deutschlands im internationalen FuE-Wettbewerb und Kennzahlen zur sektoralen und regionalen Verteilung der...

In most rich democracies one finds a tendency for the share in public finance that is available for discretionary spending to shrink. This is because tax revenues do not keep pace with simultaneous increases in fixed expenditures and growing pressures for fiscal consolidation. The present paper...