L’hétérogénéité des stratégies d’entreprises en matière de Crédit d’Impôt Recherche

Pierre Courtioux, Emmanuelle Deglaire, François Métivier and Antoine Rebérioux

Revue de l'OFCE, 2021, vol. N° 175, issue 5, 39-66

Abstract: This article analyses the strategies of research companies in relation to France?s CIR research tax credit. We show that 16% of non-subcontracting research companies do not make use of the CIR credit, and we analyse the causes of this non-use. The expectation by those involved that the administrative costs will be too high seems to be the most important cause of non-use. For companies that do use the credit, its profitability varies greatly. We discuss the reasons for this variability. These different elements reveal that there is great heterogeneity in the way companies deal with the CIR credit, which is consistent with the observation that the number of beneficiaries has exploded over the last decade.

Keywords: R&D; company; taxation (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=REOF_175_0039 (application/pdf)
http://www.cairn.info/revue-de-l-ofce-2021-5-page-39.htm (text/html)
free

Related works:
Working Paper: L'hétérogénéité des stratégies d'entreprises en matière de crédit impôt recherche (2021)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:reofsp:reof_175_0039

Access Statistics for this article

More articles in Revue de l'OFCE from Presses de Sciences-Po
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().