Beggar thy neighbor? The in-state, out-of-state, and aggregate effects of R&D tax credits

Review of Economics and Statistics

Volumn 91, Issue 2, 2009, Pages 431-436

  Wilson, Daniel J ^a  

^a FEDERAL RESERVE BANK OF SAN FRANCISCO   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 70449411619     PISSN: 00346535     EISSN: 15309142     Source Type: Journal    
DOI: 10.1162/rest.91.2.431     Document Type: Article

References (11)

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2. Berger, Philip G., "Explicit and Implicit Tax Effects of the R&D Tax Credit," Journal of Accounting Research 31:2 (1993), 131-171.
3. Bloom, Nick, Rachel Griffith, and John Van Reenen, "Do R&D Tax Credits Work? Evidence from a Panel of Countries 1979-97," Journal of Public Economics 85:1 (2002), 1-31.
4. Cummins, Jason G., Kevin A. Hassett, and R. Glenn Hubbard, "A Reconsideration of Investment Behavior Using Tax Reforms As Natural Experiments," Brookings Papers on Economic Activity 2 (1994), 1-60.
5. Hall, Bronwyn, "R&D Tax Policy during the 1980s: Success or Failure?" (pp. 1-35), in Tax Policy and the Economy, vol. 7 (Cambridge, MA, and London: MIT Press, 1993).
6. Hall, Robert E., and Dale W. Jorgenson, "Tax Policy and Investment Behavior," American Economic Review 57 (1967), 391-414.
7. Mamuneas, Theofanis P., and M. Ishaq Nadiri, "Public R&D Policies and Cost Behavior of the U.S. Manufacturing Industries," Journal of Public Economics 63:1 (1996), 57-81.
8. Nickell, Stephen, "Biases in Dynamic Models with Fixed Effects," Econometrica 49:6 (1981), 1417-1426.
9. Stark, Kirk, and Daniel J.Wilson, "What DoWe Know about the Interstate Economic Effects of State Tax Incentives?" Georgetown Journal of Law and Public Policy IV:1 (2006), 134-164.
10. Swenson, C.W., "Some Tests of the Incentive Effects of the Research and Experimentation Tax Credit," Journal of Public Economics 49:2 (1992), 203-218.
11. Wilson, Daniel J., "Beggar Thy Neighbor? The In-State, Out-of-State, and Aggregate Effects of R&D Tax Credits," Federal Reserve Bank of San Francisco working paper no. 2005-08 (January 2007).