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THE NEW INCREMENTAL TAX CREDIT FOR R&D: INCENTIVE OR DISINCENTIVE?
Home
Publications
THE NEW INCREMENTAL TAX CREDIT FOR R&D: INCENTIVE OR DISINCENTIVE?
THE NEW INCREMENTAL TAX CREDIT FOR R&D: INCENTIVE OR DISINCENTIVE?
RE
Robert Eisner
Robert Eisner
SA
Steven H. Albert
Steven H. Albert
MS
Martin A. Sullivan
Martin A. Sullivan
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1 June 1984
journal article
research article
Published by
University of Chicago Press
in
National Tax Journal
Vol. 37
(2)
,
171-183
https://doi.org/10.1086/ntj41791943
Abstract
The new incremental tax credit for R&D has a limited potential for stimulating expenditures, and in some cases actually discourages them. The credit is pro-cyclical and sensitive to inflation. An i...
Keywords
INCENTIVE
INCREMENTAL
TAX
R&D
CREDIT
SHIFTS
SURGE
REDESIGN
DISCOURAGES
PROPORTIONS
All Articles
Open Access
Cited by 54 articles