Measuring tax incentives for R&D
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Bibliographic InfoArticle provided by Springer in its journal International Tax and Public Finance.
Volume (Year): 15 (2008)
Issue (Month): 5 (October)
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Web page: http://www.springerlink.com/link.asp?id=102915
Research and development; Technological change; Tax incentives; Cost of capital; Effective marginal tax rate; H2; O3;
Find related papers by JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- O3 - Economic Development, Technological Change, and Growth - - Technological Change; Research and Development; Intellectual Property Rights
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Kenneth J. McKenzie, 1994.
"The Implications of Risk and Irreversibility for the Measurement of Marginal Effective Tax Rates on Capital,"
Canadian Journal of Economics,
Canadian Economics Association, vol. 27(3), pages 604-19, August.
- McKenzie, K.J., 1992. "The Implications of Risk and Irreversibility for the Measurement of Marginal Effective Tax Rates of Capital," Papers 137, Calgary - Department of Economics.
- Paul M. Romer, 1994. "The Origins of Endogenous Growth," Journal of Economic Perspectives, American Economic Association, vol. 8(1), pages 3-22, Winter.
- Alan J. Auerbach, 2001.
"Taxation and Corporate Financial Policy,"
NBER Working Papers
8203, National Bureau of Economic Research, Inc.
- Kathryn Gordon & Harry Tchilinguirian, 1998. "Marginal Effective Tax Rates on Physical, Human and R&D Capital," OECD Economics Department Working Papers 199, OECD Publishing.
- Jeffrey I. Bernstein, 1986. "The Effect of Direct and Indirect Tax Incentives on Canadian Industrial R&D Expenditures," Canadian Public Policy, University of Toronto Press, vol. 12(3), pages 438-448, September.
- M. Ishaq Nadiri & Ingmar R. Prucha, 1993. "Estimation of the Depreciation Rate of Physical and R&D Capital in the U.S. Total Manufacturing Sector," NBER Working Papers 4591, National Bureau of Economic Research, Inc.
- Kenneth J. McKenzie, 2005. "Tax Subsidies for R&D in Canadian Provinces," Canadian Public Policy, University of Toronto Press, vol. 31(1), pages 29-44, March.
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