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Testing for the Ratchet Effect in the R&D Tax Credit
Yun Jeong Choi
,
Jinook Jeong
Department of Economics
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Economics, Econometrics and Finance
Tax Credit
100%
Credit
83%
Income Hypothesis
50%
Enterprise
50%
Smoothing Technique
16%
Investment
16%
Switching Regression Model
16%
Credit Policy
16%
Price Elasticity
16%