The 1990 R&D Tax Credit: A Uniform Tax on Inputs and a Subsidy for R&D
Although the R&D tax credit is viewed, in part, as the equivalent to a uniform tax on all inputs, the effect is minimal (to the extent its effect is uniform across all inputs) and creates no substitution distortions. Shows that the current system offers a greater marginal incentive for R&D than the system that was in place prior to 1990.
Year of publication: |
1996
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Authors: | Watson, Harry S. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 49.1996, 1, p. 93-103
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
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