Trends in UK BERD after the Introduction of R&D Tax Credits

Bond, Stephen and Guceri, Irem (2012) Trends in UK BERD after the Introduction of R&D Tax Credits. Centre for Business Taxation WP 12/01.

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Abstract

This paper documents the increase in R&D intensity in the UK manufacturing sector in the period following the introduction of R&D tax credits in 2000-02. This increase is broadly in line with that predicted by econometric studies of the impact of R&D tax credits, notably Bloom, Griffith and Van Reenen (2002). If anything, UK manufacturing R&D intensity has risen faster than their model predicts. The timing of this increase is not simply explained by trends in neighbouring economies, although one puzzle is that the increase is largely con.ned to high tech sub-sectors of manufacturing.

Item Type: Other Working Paper
Keywords: research and development; taxation
Centre: Oxford University Centre for Business Taxation > CBT Working Papers
Date Deposited: 20 Apr 2012 14:28
Last Modified: 15 Oct 2015 02:18
URI: http://eureka.sbs.ox.ac.uk/id/eprint/3192

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