R&D policy in Australia has been topical since the reduction in R&D tax concessions in the mid 1990s. Such tax concessions can have a range of impacts, from promoting additional R&D to acting as wealth transfers from taxpayers to corporations. This paper examines the determinants of R&D in Australia in order to shed light on the issue.
History
Journal
International Journal of Knowledge Culture And Change Management
Volume
4
Start page
1803
End page
1818
Total pages
16
Publisher
International Journal of Knowledge, Culture and Change Management