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.:
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"Taxation and Corporate Financial Policy,"
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8203, National Bureau of Economic Research, Inc.
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"The Implications of Risk and Irreversibility for the Measurement of Marginal Effective Tax Rates on Capital,"
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- 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.
- 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.
- Paul M. Romer, 1994. "The Origins of Endogenous Growth," Journal of Economic Perspectives, American Economic Association, vol. 8(1), pages 3-22, Winter.
- M. Ishaq Nadiri & Ingmar R. Prucha, 1997. "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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