CALCULATING THE EFFECT OF TAX POLICY ON RESEARCH-AND-DEVELOPMENT

Authors
NADIRI MI MAMUNEAS TP
Citation
Mi. Nadiri et Tp. Mamuneas, CALCULATING THE EFFECT OF TAX POLICY ON RESEARCH-AND-DEVELOPMENT, Chemtech, 28(9), 1998, pp. 7-12
Citations number
27
Categorie Soggetti
Chemistry Applied
Journal title
Chemtech → ACNP
ISSN journal
00092703
Volume
28
Issue
9
Year of publication
1998
Pages
7 - 12
Database
ISI
SICI code
0009-2703(1998)28:9<7:CTEOTP>2.0.ZU;2-C
Abstract
Subsidies and direct financing of publicly financed R&D expenditures a re important means of sustaining balanced output and productivity grow th in the manufacturing sector. However, current R&D tax policy should be reexamined to increase its effectiveness in promoting private inve stment in technological innovation.