000			01506naa a2200193uu 4500
001			0092111173937
003			OSt
005			20190211173717.0
008			100921s2010 xx ||||gr |0|| 0 eng d
100	1		_aMILLER, Chad R. _942266
245	1	0	_aThe policy diffusion of the state R&D investiment tax credit
260			_aThousand Oaks : _bSAGE, _cApril 2010
520	3		_aSince 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		_aRICHARD, Brian _942267
773	0	8	_tState and Local Government Review _g42, 1, p. 22-35 _dThousand Oaks : SAGE, April 2010 _xISSN 0160323X _w
942			_cS
998			_a20100921 _b1117^b _cDaiane
998			_a20100921 _b1455^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c36326 _d36326
041			_aeng