Investment Tax Credits
18 Pages Posted: 14 Feb 2001
Date Written: January 2000
Abstract
This paper examines the history, scope, and types of investment tax credits (ITC's) implemented in the United States. Changing views about the role of this fiscal policy tool are related to changing views about the structure of the economy and the possibilities for constructive public policies. The impact of the ITC on economic activity is reviewed briefly.
JEL Classification: H25
Suggested Citation: Suggested Citation
Register to save articles to
your library
Recommended Papers
-
Tax Policy, Asset Prices, and Growth: a General Equilibrium Analysis
-
A Reexamination of Tax Distortions in General Equilibrium Models
By Don Fullerton and Roger H. Gordon
-
The Marginal Excess Burden of Different Capital Tax Instruments
By Don Fullerton and Yolanda Henderson
-
Incentive Effects of Taxes on Income from Capital: Alternative Policies in the 1980's
-
By Lawrence H. Goulder, John B. Shoven, ...
-
Tax Parameters in the Portuguese Economy - Part I: Indirect Taxes
-
Transition Losses of Partially Mobile Industry-Specific Capital
-
The Taxation of Income from Capital in the United States, 1980-86
By Don Fullerton and Marios Karayannis
-
Strategies for Fiscal Reform in the Context of the Emu: The Case of Portugal
-
Tax Parameters in the Portuguese Economy: Part Ii - Direct Taxes
