| Titre | The research tax credit in the policy mix for innovation: the French case | |
|---|---|---|
| Auteur | Zeting Liu | |
 |
Revue | Journal of Innovation Economics |
| Numéro | no 12, 2013 Defence, Innovations and Growth | |
| Page | 199-223 | |
| Résumé anglais |
This paper analyses the role of the French research tax credit (Crédit d'impôt recherche, CIR) in the French innovation policy mix by putting it into the international context. After comparing the French situation to other countries with two indicators – innovation performance and stimulating business R&D – and analysing the structure of CIR beneficiaries, we argue that under the current budget constraint, there is room of adjustment to reduce the cost of CIR and to increase its efficiency. Meanwhile, we suggest that further empirical studies will help to fully assess the impact of CIR within the French innovation policy mix.JEL Codes: O38, O32 Source : Éditeur (via Cairn.info) |
|
| Article en ligne | http://www.cairn.info/article.php?ID_ARTICLE=JIE_012_0199 |
