The Rate-Making Treatment of the Investment Tax Credit for Public Utilities

1977 ◽  
Vol 50 (4) ◽  
pp. 508
Author(s):  
Howard E. Thompson ◽  
Jerry J. Weygandt
10.3386/w3298 ◽  
1990 ◽  
Author(s):  
Partha Sen ◽  
Stephen Turnovsky

2011 ◽  
Vol 7 (4) ◽  
pp. 56 ◽  
Author(s):  
Paul A. Shoemaker

A micro approach of matched pairs (U.S. and Canadian firms) was utilized to ascertain investment tax credit impacts, differentiating between tax credit and non-tax credit firms. Univariate tests were used to measure the significance of the investment rates between the matched pairs over the period 1968-1985. This research found little evidence that the investment tax credit was an effective stimulus for capital investment.


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