The policy diffusion of the state R&D investiment tax credit (Record no. 36326)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01506naa a2200193uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 0092111173937 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211173717.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 100921s2010 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | MILLER, Chad R. |
| 9 (RLIN) | 42266 |
| 245 10 - TITLE STATEMENT | |
| Title | The policy diffusion of the state R&D investiment tax credit |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Thousand Oaks : |
| Name of publisher, distributor, etc. | SAGE, |
| Date of publication, distribution, etc. | April 2010 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Since the first U.S. state adopted the Research and Development (R&D) tax credit in the early 1980s, the policy has spread to most of the other states. The diffusion continues with numerous modifications and enhancements to the basic R&D tax credit. This study examines the diffusion of the R&D investment tax credit using event history analysis supported by qualitative research. The conclusions of the research are that the R&D tax credit is an economic development approach associated with an existing manufacturing base and implementation is aided by political factors. Adjacent state competition does not appear to lead toward adoption. Applying these findings to the current literature on the effectiveness of the state R&D tax credits highlights the need for thorough policy evaluation before the adoption of tax credits as part of an economic development program |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | RICHARD, Brian |
| 9 (RLIN) | 42267 |
| 773 08 - HOST ITEM ENTRY | |
| Title | State and Local Government Review |
| Related parts | 42, 1, p. 22-35 |
| Place, publisher, and date of publication | Thousand Oaks : SAGE, April 2010 |
| International Standard Serial Number | ISSN 0160323X |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100921 |
| Operator's initials, OID (RLIN) | 1117^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100921 |
| Operator's initials, OID (RLIN) | 1455^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
