A Dynamic Analysis of the Research and Experimentation Credit
Uses tax return data to investigate the incentive effect of the incremental research and experimentation credit. Estimates that the average effective rate of credit in 1981 was less than one-tenth of the statutory rate.
Year of publication: |
1988
|
---|---|
Authors: | Altshuler, Rosanne |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 41.1988, 4, p. 453-66
|
Publisher: |
National Tax Association - NTA |
Saved in:
freely available
Saved in favorites
Similar items by person
-
Tang, Jitao, (2015)
-
Fixing the system: An analysis of alternative proposals for the reform of international tax
Grubert, Harry, (2013)
-
Recent Developments in the Debate on Deferral
Altshuler, Rosanne, (2000)
- More ...