搜索结果: 1-2 共查到“税务管理学 Tax credits”相关记录2条 . 查询时间(0.062 秒)
Do R&D tax credits work?Evidence from a panel of countries 1979–1997
Tax credits R&D Panel data Tax competition
2015/7/15
This paper examines the impact of fiscal incentives on the level of R&D investment. An econometric model of R&D investment is estimated using a new panel of data on tax changes and R&D spending in nin...
Investable Tax Credits:The Case of the Low Income Housing Tax Credit
Investment Governing Rules Regulations and Reforms Taxation
2015/4/22
The Low Income Housing Tax Credit (LIHTC) represents a novel tax expenditure program that employs "investable" tax credits to spur production of low-income rental housing. While it has grown into the ...