The 1990 R&D Tax Credit: A Uniform Tax on Inputs and a Subsidy for R&D

Harry S. Watson

National Tax Journal, 1996, vol. 49, issue 1, 93-103

Abstract: Although the R&D tax credit is viewed, in part, as the equivalent to a uniform tax on all inputs, the effect is minimal (to the extent its effect is uniform across all inputs) and creates no substitution distortions. Shows that the current system offers a greater marginal incentive for R&D than the system that was in place prior to 1990.

Date: 1996
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.1086/NTJ41789188 (application/pdf)
https://doi.org/10.1086/NTJ41789188 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

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:ntj:journl:v:49:y:1996:i:1:p:93-103

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().