Add to ORKGFor more than twenty years, U.S. tax policy offered businesses a credit based on a percentage of investment in equipment. The stated purpose of the investment tax credit was to encourage investment as a means to further modernization, job growth, and competitiveness. The results of this study, however, indicate that investments were not significantly higher when the credit was in force than during periods when it was not. While the credit may have increased the rate of return on equipment investments, additional tests fail to find an increase in investment spending due to this particular incentive. The results also suggest that only a small fraction of additional corporate income generated by the credit was likely to have been spent on inve...
This paper attempts to rebut the negative charges against tax incentives and argues that tax incen...
Extending the traditional treatment of the corporate tax to an econ-omy with a progressive personal ...
We examine the incidence of the corporate income tax. Tax incidence theory suggests tha...
The radical reorientation of the federal budget during the 1980s provided generously for military ex...
Since1954, the United States government has made numerous adjustments in the tax treatment of corpor...
Over the last ten years a series of empirical studies have been published that claim to test by stat...
Over the last ten years a series of empirical studies have been published that claim to test by stat...
This paper overviews the issues connected with proposals to spur investment using tax incentives. Th...
Although the statutory rate of tax on most corporate capital income is.46, the expected tax on a new...
After Harberger published his influential paper in 1962, many authors have assessed empirically whet...
As a share of GDP, U.S. federal tax revenues from nonfinancial corporations have held relatively con...
This paper explores the consequences of the corporation income tax when firms face financial constra...
This article uses U.S. corporate tax return data to assess how government revenue would have changed...
After Harberger published his influential paper in 1962, many authors have assessed empirically whet...
This paper examines a tax on corporate assets as an alternative and/or complement to a tax on corpor...
This paper attempts to rebut the negative charges against tax incentives and argues that tax incen...
Extending the traditional treatment of the corporate tax to an econ-omy with a progressive personal ...
We examine the incidence of the corporate income tax. Tax incidence theory suggests tha...
The radical reorientation of the federal budget during the 1980s provided generously for military ex...
Since1954, the United States government has made numerous adjustments in the tax treatment of corpor...
Over the last ten years a series of empirical studies have been published that claim to test by stat...
Over the last ten years a series of empirical studies have been published that claim to test by stat...
This paper overviews the issues connected with proposals to spur investment using tax incentives. Th...
Although the statutory rate of tax on most corporate capital income is.46, the expected tax on a new...
After Harberger published his influential paper in 1962, many authors have assessed empirically whet...
As a share of GDP, U.S. federal tax revenues from nonfinancial corporations have held relatively con...
This paper explores the consequences of the corporation income tax when firms face financial constra...
This article uses U.S. corporate tax return data to assess how government revenue would have changed...
After Harberger published his influential paper in 1962, many authors have assessed empirically whet...
This paper examines a tax on corporate assets as an alternative and/or complement to a tax on corpor...
This paper attempts to rebut the negative charges against tax incentives and argues that tax incen...
Extending the traditional treatment of the corporate tax to an econ-omy with a progressive personal ...
We examine the incidence of the corporate income tax. Tax incidence theory suggests tha...