Investment Tax Credits

Bob Chirinko

No 243, CESifo Working Paper Series from CESifo

Abstract: This paper examines the history, scope, and types of investment tax credits (ITC's) implemented in the United States. Changing views about the role of this fiscal policy tool are related to changing views about the structure of the economy and the possibilities for constructive public policies. The impact of the ITC on economic activity is reviewed briefly.

Date: 2000
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Citations: View citations in EconPapers (5)

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