On the generosity and effectiveness of the research and development tax credit

被引：1

作者：

Boucher, Thomas O. ^{[1
]}

机构：

[1] Rutgers State Univ, Dept Ind & Syst Engn, 96 Frelinghuysen Rd, Piscataway, NJ 08854 USA

来源：

ENGINEERING ECONOMIST | 2018年 / 63卷 / 04期

基金：

美国国家科学基金会;

关键词：

TECHNICAL CHANGE; GROWTH; ENERGY; NEED;

D O I：

10.1080/0013791X.2018.1465619

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this article, we study the use of the international standard for measuring the generosity of research and development tax subsidies, the B-index, as a predictor of the effectiveness of a subsidy. We find a close relationship, with some modifications of the B-index required. We demonstrate how a synthesis of the B-index and a structural model of a firm's wealth-maximizing behavior can be used to evaluate policy proposals regarding modifications to the research and development tax credit.

引用

页码：319 / 342

页数：24

共 50 条

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