REEXAMING THE ECONOMIC RECOVERY TAX ACT OF 1981: EVIDENCE FROM INNOVATIVE EFFICIENCY

REEXAMING THE ECONOMIC RECOVERY TAX ACT OF 1981: EVIDENCE FROM INNOVATIVE EFFICIENCY

The research objective of this article is to examine the Economic Recovery Tax Act of 1981 (ERTA) on innovative efficiency, which measures how effectively firms convert research spending and existing human capital into new patents and products. Research method- wise, this study measures innovative e...

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Bibliographic Details
Main Authors:	Zhaochu Li, Iryna P. Lytvynenko, Karl S. Philippoff
Format:	Article
Language:	English
Published:	Nicolaus Copernicus University in Toruń 2021-12-01
Series:	Copernican Journal of Finance & Accounting
Subjects:	R&D tax credit innovation policy evaluation
Online Access:	https://apcz.umk.pl/CJFA/article/view/35415

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