Research and Experimentation Tax Credit [electronic resource] : Current Status and Policy Issues for the 108th Congress.
- [S.l] : [s.n.], 2004.
- Government document
1 online resource (29 p., digital, PDF file)
- 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 108th Congress to change the R&E tax credit.
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC.
- Other format:
- Microfiche version: Library of Congress. Congressional Research Service. Research and Experimentation Tax Credit
- Access Restriction:
- Restricted for use by site license.
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