Recommendations on data bases and methods for the evaluation of R&D tax incentives in Germany
The Federal Republic of Germany would like to use tax incentives for research to help increase the share of R&D expenditure in gross domestic product to 3.5 % by 2025 and to supplement existing project funding.
In this project, the Austrian Institute for SME Research, the Institute for Advanced Studies (IHS) and the Ifo Institute are investigating the possible data bases and methodological challenges for a future evaluation of the measure. The results lead to a coordinated evaluation plan, which enables an in-depth analysis of the impacts.