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TAX INCENTIVES AND HIGH RISK INVESTMENT

TAX INCENTIVES AND HIGH RISK INVESTMENT Abstract: The objectives of this paper are to examine reasons for the Australian Government's decision to create a tax incentive for high risk (hi‐tech) industries. Comparisons are made with similar policies in other countries, and policy issues related to the administration of the Australian scheme are discussed. The paper does not attempt to examine the broader issue of whether or not there is a requirement for such a scheme to encourage hi‐tech industries. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting & Finance Wiley

TAX INCENTIVES AND HIGH RISK INVESTMENT

Accounting & Finance , Volume 24 (2) – Nov 1, 1984

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Publisher
Wiley
Copyright
© 1984 Accounting and Finance Association of Australia and New Zealand
ISSN
0810-5391
eISSN
1467-629X
DOI
10.1111/j.1467-629X.1984.tb00058.x
Publisher site
See Article on Publisher Site

Abstract

Abstract: The objectives of this paper are to examine reasons for the Australian Government's decision to create a tax incentive for high risk (hi‐tech) industries. Comparisons are made with similar policies in other countries, and policy issues related to the administration of the Australian scheme are discussed. The paper does not attempt to examine the broader issue of whether or not there is a requirement for such a scheme to encourage hi‐tech industries.

Journal

Accounting & FinanceWiley

Published: Nov 1, 1984

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