Very few studies of software as it is and as it runs.
Try http://www.research.ibm.com/people/n/nickmitchell/publications/lcsd2005.pdf to a paper called "Diary of a Datum" and http://portal.acm.org/citation.cfm?id=1297046 to another paper called "The causes of bloat, the limits of health". Both describe studies of large running applications in situ.
Full disclosure - I work for IBM Research and these papers were by folks in my department.
Tax them? Make them pay a toll?
It is easy for everyone to see and experience innovation in the consumer space, especially websites and consumer electronics. Innovation in back-end or enterprise systems can be very important to the profitability of a company, to the success of a government project, or to the reliability of the online services that support those consumer devices. Successful research and development arms of companies enhance and extend their parent business's model...and yes, occasionally they create new business for the parent to enter. Companies that don't sell directly to consumers still need to innovate to survive.
Thus spake the master programmer: "After three days without programming, life becomes meaningless." -- Geoffrey James, "The Tao of Programming"