Do R&D tax incentives lead to higher wages for R&D workers? Evidence from the Netherlands

Lokshin, Boris and Mohnen, Pierre (2012). Do R&D tax incentives lead to higher wages for R&D workers? Evidence from the Netherlands. UNU-MERIT.

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  • Author Lokshin, Boris
    Mohnen, Pierre
    Title Do R&D tax incentives lead to higher wages for R&D workers? Evidence from the Netherlands
    Publication Date 2012
    Publisher UNU-MERIT
    Abstract This paper examines the impact of the Dutch R&D tax incentive scheme on the wages of R&D workers. We construct firm specific R&D tax credit rates that vary over time following variations in the Dutch R&D tax incentive program. Using instrumental variables we estimate a wage-sharing model with an unbalanced firm-level panel data covering the period 1997-2004. The elasticity of the R&D wage with respect to the fraction of the wage supported by the fiscal incentives scheme is estimated at 0.2 in the short run and 0.24 in the long run.
    Keyword R&D
    Wages
    Tax incentives
    JEL O32
    O38
    H25
    J30
    C23
    Copyright Holder UNU-MERIT
    Copyright Year 2012
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    Created: Wed, 11 Dec 2013, 17:23:54 JST