Are state R&D tax credits constitutional?
) FRBSF Economic Letter, 2005, issue Jun 3 Abstract: This Economic Letter discusses how the unique economic nature of R&D may bear on the question of the constitutionality of state R&D tax credits. In particular, I discuss the conditions laid out by the U.S. Supreme Court for determining the constitutionality of a state tax credit and how economic research can play a critical role in assessing whether these conditions are met. Keywords: Tax credits; Taxation; Research and development (search for similar items in EconPapers) Date: 2005 View list of references View citations in EconPapers Downloads: (external link) http://www.frbsf.org/publications/economics/letter/2005/el2005-11.html (text/html) http://www.frbsf.org/publications/economics/letter/2005/el2005-11.pdf (application/pdf) Related works: This item may be available elsewhere in EconPapers: Search for items with the same title.
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