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Acquiring Innovation, Xuan-Thao Nguyen, Jeffrey A. Maine
Acquiring Innovation, Xuan-Thao Nguyen, Jeffrey A. Maine
Faculty Publications
This article explores whether exceptions from Asset-capitalization and rational tax depreciation rates are justified to reflect the realities of today's segmentation of the innovation market. The authors argue that the federal tax subsidy for innovation should not be limited to initial research, but should be expanded to cover desirable acquisitions in order to achieve optimal innovation outcomes and enhanced economic growth.