Forschungsförderung in den Gewinnsteuersystemen Deutschlands, Frankreichs, der Niederlande und des Vereinigten Königreichs

How can a tax measure to promote private investment in research and development be optimally designed? The thesis examines this question from an economic and legal perspective and thus, attempts to provide a holistic answer. For this purpose, the economic and legal framework to be considered is identified as a first step. On this basis, a comparison as well as an economic and a legal evaluation of the measures in the profit tax systems of Germany, France, the Netherlands, and the United Kingdom are being conducted, from which design recommendations to policymakers are derived.