Data and Code for: Profit Taxation, R&D Spending, and Innovation
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资源简介：
This archive contains the replication files for our paper “Profit Taxation, R&D Spending, and Innovation.”<br><br><b>Abstract.</b> We study how profit taxes affect establishments’ R&D activities. Relying
on detailed panel data of R&D-active firms in Germany over two decades, we exploit
identifying variation induced by more than 10,000 municipal changes in the local business
tax rate and federal tax reforms with locally varying effects. Using event study techniques,
we find a sizable, negative effect of profit taxes on establishments’ total R&D spending and
patents filed. Zooming into the innovation production process, we uncover substantial
heterogeneity in the impact of profit taxation for various R&D input factors, among firm
characteristics, and for different types of research projects.
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提供机构：
ICPSR - Interuniversity Consortium for Political and Social Research
创建时间：
2025-01-07
