Research can obviously be deducted from profits for tax purposes already, just like most other business expenses.
Beyond that, it it's quite hard to set up a system where the incentives still motivate good research. It may also just make more sense for governments to spent the money on university research or institutions like the Max Planck Society, rather than giving it to companies where the public gets less of a say in its use, and any profits are privatized.
Beyond that, it it's quite hard to set up a system where the incentives still motivate good research. It may also just make more sense for governments to spent the money on university research or institutions like the Max Planck Society, rather than giving it to companies where the public gets less of a say in its use, and any profits are privatized.