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The rise and spread of state R&D tax credits

Author

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  • Daniel J. Wilson

Abstract

This article begins with a description of the general structure of state R&D tax credits, and then explains how their true value can be measured, and how the average value as well as the availability of R&D tax credits have evolved over time. It concludes with a discussion of the implications of this evolution in terms of tax competition among states.

Suggested Citation

  • Daniel J. Wilson, 2005. "The rise and spread of state R&D tax credits," FRBSF Economic Letter, Federal Reserve Bank of San Francisco, issue oct14.
    • Handle: RePEc:fip:fedfel:y:2005:i:oct14:n:2005-26
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