The rise and spread of state R&D tax credits

Daniel Wilson

FRBSF Economic Letter, 2005, issue oct14

Abstract: This article begins with a description of the general structure of state R&D tax credits, and then explains how their true value can be measured, and how the average value as well as the availability of R&D tax credits have evolved over time. It concludes with a discussion of the implications of this evolution in terms of tax competition among states.

Keywords: Taxation; Research and development; Tax credits (search for similar items in EconPapers)
Date: 2005
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