Research Tax Credit Current Status, Legislative Proposals, and Policy Issues.

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Bibliographic Details
Corporate author / creator:	Library of Congress. Congressional Research Service.
Imprint:	[S.l] : [s.n.], 2005.
Description:	30 p. : digital, PDF file.
Language:	English
Subject:	Investments. Research. Tax incentives.
Format:	E-Resource U.S. Federal Government Document Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/10679762

Hidden Bibliographic Details
Other uniform titles:	ProQuest U.S. Congressional Research Digital Collection.
Notes:	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. CRS Report.
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. Discusses legislation in the 109th Congress to change the R&E tax credit.
Other form:	Microfiche version: Library of Congress. Congressional Research Service. Research Tax Credit

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