A Dynamic Analysis of the Research and Experimentation Credit

Rosanne Altshuler

National Tax Journal, 1988, vol. 41, issue 4, 453-66

Abstract: Uses tax return data to investigate the incentive effect of the incremental research and experimentation credit. Estimates that the average effective rate of credit in 1981 was less than one-tenth of the statutory rate.

Date: 1988
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Citations: View citations in EconPapers (16)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:41:y:1988:i:4:p:453-66

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