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THE IMPACT OF THE 150 PER CENT TAX CONCESSION FOR INDUSTRIAL RESEARCH AND DEVELOPMENT IN AUSTRALIA — A PRELIMINARY ASSESSMENT

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The paper has two main objectives. First, it provides the background and rationale for Australia’s introduction of the 150 per cent tax concession for IR&D in order to appreciate some of the problems of its implementation. Secondly, it assesses the effectiveness of the concession in promoting IR&D. The latter requires estimation of the impact of the concession on the user cost of IR&D and the responsiveness of the demand for IR&D to changes in its user cost.

SKU: 0810-90288629077 Category: Tag:

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By Larry Dwyer

The paper has two main objectives. First, it provides the background and rationale for Australia’s introduction of the 150 per cent tax concession for IR&D in order to appreciate some of the problems of its implementation. Secondly, it assesses the effectiveness of the concession in promoting IR&D. The latter requires estimation of the impact of the concession on the user cost of IR&D and the responsiveness of the demand for IR&D to changes in its user cost.

page: 316 – 332
Prometheus: Critical Studies in Innovation
Volume 7, Issue 2

SKU: 0810-90288629077

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