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- W153670247 abstract "Starting in 1990, the base of the R&D tax credit was linked to a moving average of a firm's sales. The complicated nature of the base has made it difficult to identify the incentive effects of the credit. This analysis shows that the current system is equivalent to a uniform tax on all inputs in combination with a subsidy on R&D expenditures. Given current tax code parameters, the level of input taxation is insignificant, so that the credit might reasonably be viewed as just a subsidy on R&D expenditures. The analysis also shows that the current system offers a greater marginal incentive for R&D than the system that was in place prior to 1990." @default.
- W153670247 created "2016-06-24" @default.
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- W153670247 date "1996-03-01" @default.
- W153670247 modified "2023-09-30" @default.
- W153670247 title "THE 1990 R&D TAX CREDIT: A UNIFORM TAX ON INPUTS AND A SUBSIDY FOR R&D" @default.
- W153670247 cites W134498615 @default.
- W153670247 doi "https://doi.org/10.1086/ntj41789188" @default.
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