Tax policies affecting R&D: an international comparison
- UNCG Author/Contributor (non-UNCG co-authors, if there are any, appear on document)
- Dennis P. Leyden, Associate Professor (Creator)
- Albert N. Link, Professor (Creator)
- Institution
- The University of North Carolina at Greensboro (UNCG )
- Web Site: http://library.uncg.edu/
Abstract: As more and more emphasis is being given to the role of government in supporting innovation-related activity, a clearer understanding of the historical intent of R&D-related tax policies (by far the most common mechanism for support of R&D) and of the effectiveness of these policies appears warranted. The purpose of this paper is threefold. First, it provides an overview of the history of R&D-related tax policies, both in the USA and in twenty-two other industrial countries Second, it reviews the extant empirical evidence on the effectiveness of R&D tax credits. And third, it offers a critique of R&D tax policies per se.
Tax policies affecting R&D: an international comparison
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Created on 9/3/2010
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Additional Information
- Publication
- Technovation, 1993, 13(1):17-25.
- Language: English
- Date: 1993
- Keywords
- Tax, Policy, Research and development, Impact, International comparison