How Tax Credit Shapes Firm R&D Strategies?

Pierre Courtioux, Metivier François and Reberioux Antoine ()
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Metivier François: Université Paris Cité, Institut de Physique du Globe de Paris, Paris, Île-de-France, France
Reberioux Antoine: Université Paris Cité, Ladyss, Paris, Île-de France, France

Accounting, Economics, and Law: A Convivium, 2025, vol. 15, issue 3, 437-470

Abstract: This study extends the definition of firms’ R&D strategies to integrate fiscal considerations related to R&D tax credits. Using French company data, we identify six types of ‘extended’ R&D strategies. We then examine the relationships of these strategies with the effective rate of R&D tax credits, defined as the ratio of total tax reliefs obtained by a firm through R&D tax credit to real R&D spending. This study contributes to a better understanding of the heterogeneity of companies’ R&D strategies.

Keywords: tax credit; firm strategies; firm heterogeneity (search for similar items in EconPapers)
JEL-codes: H25 O30 O38 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1515/ael-2022-0098

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