Yet this rule sets up a perverse incentive to create structures free of the capital burden - such as credits that last 364 days, and hence do not count as "permanent".

So you can have incentives.

So you can have incentives. You can adjust the tax rate.

What matters is having the right costs and high motivation.

We know that if we put the right rules and incentives in place, we will unleash the creative power of our best scientists, engineers, and entrepreneurs to build a better world.