Investment Tax Credits
18 Pages Posted: 14 Feb 2001
Date Written: January 2000
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