Corpus ID: 153457758

The rise and spread of state R&D tax credits

@article{Wilson2005TheRA,
  title={The rise and spread of state R&D tax credits},
  author={D. Wilson},
  journal={FRBSF Economic Letter},
  year={2005}
}

D. Wilson

Published 2005

Economics

FRBSF Economic Letter

frbsf.org

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This article begins with a description of the general structure of state R&D tax credits, and then explains how their true value can be measured, and how the average value as well as the availability of R&D tax credits have evolved over time. It concludes with a discussion of the implications of this evolution in terms of tax competition among states.