Opinion piece “Our ideas for reforming the research tax credit”

22 November 2024

On Wednesday November 20th, 2024, Libération website published an article entitled “Nos pistes pour réformer le crédit d’impôt recherche” (“Our ideas for reforming the research tax credit”), written by Philippe Delacote, Inrae Research Director, Climate Economics Chair and BETA member, and Anna Creti, Professor at Paris-Dauphine PSL University, Climate Economics Chair.

While this public policy of encouraging private investment in research and development responds to a need: the structural lack of investment in research and development on the part of French private companies, the system is nonetheless open to criticism. Philippe Delacote and Anna Creti therefore call for an “ambitious reform” of the research tax credit, which would take account of the public interest and guarantee the freedom and independence of research, as well as its transparency and accessibility to the greatest number.