Tax Credit for Training
Tax Credit for Training

Author:

Publisher:

Published: 1979

Total Pages: 54

ISBN-13:

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Throught the Investment Tax Credit, the Accelerated Cost Recovery System and tax credits for research activities, the Federal government has sought to encourage capital and technological investment. Some observers believe that the existence of these tax incentives bias employers' investment decisions toward physical -- and away from human capital investment. One proposed remedy to end this bias is the creation of a tax credit to subsidize business for training their workers.

Marginal Effective Tax Rates on Physical, Human and R & D Capital
Marginal Effective Tax Rates on Physical, Human and R & D Capital

Author: Kathryn Gordon

Publisher:

Published: 1998

Total Pages: 40

ISBN-13:

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Investigates the marginal incentives created by tax treatment of domestic investment in human capital accumulation undertaken by firms and households and in innovative capital acquired through research and development. Includes comparable measures of tax incentives for investment in physical capital.