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Effect of R&D Tax Credit on the cost-metrics of cloud computing

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  • Marc Daumas

    (PROMES - Procédés, Matériaux et Energie Solaire - UPVD - Université de Perpignan Via Domitia - CNRS - Centre National de la Recherche Scientifique, ASR - RSD - Architecture, Systèmes et Réseaux - Réseaux et Systèmes Distribués - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cloud computing probably carries disruptive innovations that will change our future in many ways. We explore in this article how R&D Tax Credit changes the cost metrics of cloud computing with short- and long-term effects of its future developments and acceptance as a new key technology. Some of the situations described here may be in effect or arise in some other countries but in-depth analysis of legal texts and practices is necessary to identify them. The comparisons in this article are limited to bare costs. I do not propose adjustments or my opinion to policy makers in order to remain on a scientific level. Yet we go as far as possible as long as we remain in the intents of present laws and regulations.

Suggested Citation

  • Marc Daumas, 2013. "Effect of R&D Tax Credit on the cost-metrics of cloud computing," Post-Print hal-00776035, HAL.
    • Handle: RePEc:hal:journl:hal-00776035
    DOI: 10.1109/HICSS.2013.188
    Note: View the original document on HAL open archive server: https://hal.science/hal-00776035
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    1. Robert D. Atkinson, 2004. "The Past and Future of America’s Economy," Books, Edward Elgar Publishing, number 3538.
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