The study will compare companies that have received advance funding under the CIR scheme with a control group comprising similar companies that have not benefited from the scheme. This study will focus in particular on developments in financial health, viability and economic performance. It will draw on the following datasets:
Accounting data on companies
BIC-RN and BIC-RS data (DGFiP): these files provide, for all companies liable for corporation tax, all the fields completed in their tax returns, enabling the reconstruction of highly detailed accounts as well as their full tax position in respect of corporation tax.
LIFI data (INSEE): these files show shareholding links between companies. They will be used in conjunction with the PERIM file on fiscally integrated groups.
Databases on the Research Tax Credit: GECIR and Research Tax Credit receivable movements (MVC CIR). The MVC CIR data enable us to identify movements in tax receivables relating to the CIR at the SIREN × year level for the period 2010–2021. The GECIR database contains the details of the CIR declaration completed using Cerfa form 2069.
DADS data (INSEE): these files, derived from social data returns (and more recently from the DSN), enable us to reconstruct in detail the composition of a company’s workforce.
Data on insolvency proceedings and business start-ups
REE data on business and establishment start-ups (Register of Businesses and Establishments – SIRENE).
BODACC data: this data will enable the identification of company bankruptcies and administration proceedings.
Data on business start-ups and young enterprises
Data from the SINE survey (Information System on New Enterprises): the main objective of the SINE survey is to determine the characteristics of new enterprises based on the founder’s profile (qualifications, experience, etc.), the characteristics of the enterprises established, and the conditions under which they were set up.
Patstat data: this Patstat data contains a virtually comprehensive record of patent applications filed with the world’s main patent offices, once the examination procedures have been completed (therefore with a delay of up to 5 years).
