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Research Tax Credit Current Status, Legislative Proposals, and Policy Issues
Title
Research Tax Credit [electronic resource] : Current Status, Legislative Proposals, and Policy Issues.
Published
[S.l] : [s.n.], 2005.
Physical Description
30 p. : digital, PDF file.
Local Notes
Access is available to the Yale community.
Notes
CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Access and use
Access restricted by licensing agreement.
Summary
Reviews status of the research and experimentation (R&E) tax credit, which seeks to stimulate business R&D investment by reducing the after-tax cost to firms of undertaking qualified research above a base amount. Examines the design, effectiveness, and legislative history of the R&E tax credit, and outlines key R&E tax credit policy issues, including a weak and disparate incentive effect, the ambiguous definition of qualified research, and inefficient targeting of R&D with large social returns. Also discusses legislation in the 109th Congress to change the R&E tax credit.
Variant and related titles
ProQuest U.S. Congressional Research Digital Collection.
Other formats
Microfiche version: Library of Congress. Congressional Research Service. Research Tax Credit
Format
Books / Online
Language
English
Added to Catalog
July 09, 2013
Subjects
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