Some tests of the incentive effects of the research and experimentation tax credit

Article Abstract:

The research and development (R&D) tax credit stimulated R&D expenditures only for high growth and normal growth firms with current tax liabilities. Other firms did not increase their R&D expenditure and low growth firms actually reduced their R&D expenditure after the credit was enacted. Thus, the R&D credit, which benefitted very few firms, was not egalitarian or efficient in nature, but those firms which benefitted from the tax credit did increase their expenditure on R&D. The R&D tax credit was of a temporary nature and did not apply to non-taxable firms.

Analysis, Research and development tax credit

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How do retirement tests affect the labour supply of older men?

Article Abstract:

The proposition that retirement/earnings tests in Canada have a dampening effect on the labor supply of older men by lessening their pension benefits is examined. In 1975 and 1977, reforms which eliminated earnings tests were implemented. Developments in the pension and labor market activity of 65-69 year old males for the period were analyzed. The findings indicate that the elimination of earnings tests resulted in a trend from part-year full time work among older men to full-year full time work.

Models, Employment, Pensions, Labor supply, Labor force, Aged men, Elderly men

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The macroeconomics of early retirement

Article Abstract:

The reasons for following early retirement provisions of 1960s and 1970s, which reduced human capital accumulation and economic development, are examined. The results of the political and economic models are presented. An alternative retirement policy is examined to accommodate the labor market shocks.

United States, Retirement planning

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