Dependent variable Independent Variables | (6) t-statistic of theestimated Additionality ratio | (7) t-statistic of theestimated Additionality ratio | (8) t-statistic of theestimated Additionality ratio | (9) t-statistic of theestimated Additionality ratio | (10) t-statistic of theestimated Additionality ratio |
Constant | 3.2623*** (1.1744) | 0.7175 (1.3236) | 3.7662 (2.9066) | 1.8937 (3.6035) | 3.1045 (3.7466) |
TD: Type of data | 1.7307** (0.6943) | 1.1660* (1.6682) | 1.5690* (0.7677) | 5.5154*** (1.7627) | 5.9203*** (1.7925) |
DSEST: Data structure and estimation methods | 4.2464*** (0.8395) | 5.3790*** (0.8761) | 3.6090*** (1.0803) | 3.0697*** (1.14263) | 1.8953 (1.14330) |
USNOUS: US or not US country | 0.8169 (0.7306) | 3.2760*** (0.9328) | 1.8061* (0.9963) | 6.1904** (2.911) | 5.6568* (2.8915) |
TAUX: Rate of tax credit |
| 25.441*** (6.2685) | 14.2701** (7.1469) | 34.8228*** (10.7275) | 43.2132*** (11.3344) |
TDY: Includes time dummy | −0.002506 (0.6732) | −1.5662** (0.7821) | −1.6259** (0.8209) | −1.7201* (0.8760) | −0.3354 (0.8632) |
NAUT: Number of authors |
| −0.5949 (0.6292) | −3.2245*** (1.2400) | −7.4583*** (1.3125) | −5.8906*** (1.2000) |
IDUM: Industry dummy | −0.4097 (0.5918) | 0.1086 (0.5932) | 1.0746 (0.7161) | 2.7597*** (0.7465) | −1.3676* (0.6957) |
HTD: High-tech subsamples firms | 2.4148*** (0.5998) | 2.2838*** (0.5889) | 2.1143*** (0.6162) | 0.4036 (0.7517) | 0.7013 (0.7509) |
SME: SME-dummy | 0.9682 (0.8768) | 1.2652 (0.8865) | 1.6455* (0.9411) | 2.9233*** (0.9686) | 2.1165* (1.0922) |
LF: Large firms dummy | 1.5988** (0.6807) | 1.2772* (0.6743) | 1.1856* (0.6678) | 0.8868 (0.6429) | 1.0762* (0.6534) |
HM: Highmarketcomp.-Dummy | 1.7559** (0.7711) | 3.5379*** (0.8710) | −0.8866 (1.4318) | −4.7104** (1.9299) | −3.0440 (1.8837) |
MS: Market size dummy | −2.0361*** (0.6214) | −2.9848*** (0.6960) | −1.6254* (0.8405) | −0.9566 (0.8547) | −1.0523 (0.8781) |
LABOUR: Tax price of Labour related to RD |
|
| 8.3306*** (2.4023) | 20.2679*** (3.9147) | −15.6995*** (3.71983) |
MET: Tax price of machinery and equipment used for the purposes of RD |
|
| 6.1961*** (2.0452) | 9.8405*** (2.5432) | 10.6221*** (2.5601) |
CTR: Corporate income tax rate |
|
| −10.1205 (6.5736) | 1.2133 (6.6631) | 6.4756 (6.7381) |
BST: Tax price buildings and structures used for the purposes of RD |
|
| 0.000957 (0.001232) | 0.004329*** (0.001254) | 0.005202*** (0.001320) |
PEP: Average year of data or the number of years covert by the study |
|
|
| 2.2887*** (0.5128) | 1.8027*** (0.4966) |
NB: Number of observations |
|
|
|
| 0.7794*** (0.1914) |
BRD: Lagged Business enterprises expenditure in R&D |
|
|
| 0.2173 (0.91464) | 0.4362 (0.9081) |