How Taxes Affect the Incentive to Invest in New Intangible Assets
Congressional Budget Office
No 54648, Reports from Congressional Budget Office
Abstract:
In this report, CBO extends its analysis of the tax burden on income from investments to include investments in intangible assets, whose value is not derived from physical attributes—for example, software, chemical formulas arising from research and development, and literary works.
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2018-11-15
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
References: Add references at CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
https://www.cbo.gov/system/files/2018-11/54648-Intangible_Assets.pdf (application/pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:cbo:report:54648
Access Statistics for this paper
More papers in Reports from Congressional Budget Office Contact information at EDIRC.
Bibliographic data for series maintained by (communications@cbo.gov).