Forschungsförderung in Deutschland — effektiv und zielgerichtet?

Public subsidies for research and development (R&D) are acknowledged to stimulate R&D activities. But Oliver Koppel complains that the subsidies are only used to support projects directly, while tax incentives remain lacking, especially in Germany, one of only a few OECD countries without tax-based research funding. Concerning small and medium-sized enterprises, the authors demand that decision makers account for their heterogeneous nature by further differentiating these firms based on activity and other factors.