Management Science 1973

The Use of Tax Incentives for Employment of Underutilized Resources

Lawrence Southwick; Stanley Zionts

University at Buffalo, State University of New York

Abstract

This paper considers the use of subsidies or tax credits for the purpose of increasing the utilization of underemployed or underutilized resources. The particular formulation studied is the subsidy which is associated with changes in the level of usage of a particular input factor. The effects on both subsidized and unsubsidized factors are considered in terms of changed demand, the market effects, and economy-wide influences.

DOI

10.1287/mnsc.20.4.449

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APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓