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| Author: | Pope, R. |
| Title: | An investment tax credit for investing in new technology: a survey of California firms |
| Journal: | Engineering Economist
1997 : SUMMER, VOL. 42:4, p. 269-287 |
| Index terms: | INVESTMENT TAX TAX CREDITS TECHNOLOGY |
| Language: | eng |
| Abstract: | This study examines the potential impact of a hypothetical 12 percent investment tax credit on new capital investments that require the intorduction of new technology. Firms showed some support for this type of a tax credit. However, the purpose of giving a tax credit for investing in new technology is not simply to give a tax "break" to business. The underlying objective is to increase hiring, thereby stimulating employment. This research strongly suggests that this will not happen. |
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