... to a tax expenditure could help finance the suggested policy changes which would promote private sector Raamp;D. ... The credit is limited to 10 percent of the corporationa#39;s taxable income, and unused credits cannot be carried forward or backward. ... budget is for cost recovery of Raamp;D equipment and facilities ( Research Technology Management, January-February 1988.) ... The percentage of capital spending allocated to Raamp;D was limited to 25 percent of total capital spending (Rapaport, anbsp;...
|Title||:||Journal of international accounting, auditing and taxation|
|Author||:||ScienceDirect (Service en ligne)|