The economic impact of Taiwan's investment tax credits and its direction of adjustment

@article{Lien2010TheEI,
  title={The economic impact of Taiwan's investment tax credits and its direction of adjustment},
  author={Wen-Jung Lien and Jiann-Chyuan Wang and Su-Wan Wang and Shu-Chin Hsu},
  journal={IJTM},
  year={2010},
  volume={49},
  pages={140-154}
}
The Statute for Upgrading Industries (SUI) applies tax incentive, subsidies, and supporting measures to assist companies with industrial and technological activities, and the SUI is considered as one of Taiwan’s key industrial technology policies. In the SUI, investment tax credits for R&D, personnel training, automation activities receive the highest share of tax credits, is the most important policy measure. Under such circumstances, the purposes of this paper are twofold. First, this paper… CONTINUE READING

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