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Chirinko, Robert S.
Year of Publication: 
Series/Report no.: 
CESifo Working Paper No. 243
This paper examines the history, scope, and types of investment taxcredits (ITC's) implemented in the United States. Changing viewsabout the role of this fiscal policy tool are related to changing viewsabout the structure of the economy and the possibilities forconstructive public policies. The impact of the ITC on economicactivity is reviewed briefly.
Document Type: 
Working Paper

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