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|a ProQuest
|c ProQuest
|
084 |
|
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|a CRS-2005-GVF-0648
|
110 |
2 |
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|a Library of Congress.
|b Congressional Research Service.
|
245 |
1 |
0 |
|a Research Tax Credit
|h [electronic resource] :
|b Current Status, Legislative Proposals, and Policy Issues.
|
260 |
|
|
|a [S.l] :
|b [s.n.],
|c 2005.
|
300 |
|
|
|a 30 p. :
|b digital, PDF file.
|
500 |
|
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|a 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.
|
500 |
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|a CRS Report.
|
520 |
|
|
|a 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.
|
650 |
|
0 |
|a Investments.
|
650 |
|
0 |
|a Research.
|
650 |
|
0 |
|a Tax incentives.
|
730 |
0 |
|
|a ProQuest U.S. Congressional Research Digital Collection.
|
776 |
0 |
8 |
|i Microfiche version:
|a Library of Congress. Congressional Research Service.
|t Research Tax Credit
|
856 |
4 |
0 |
|u http://congressional.proquest.com/congcomp/getdoc?CRDC-ID=CRS-2005-GVF-0648
|y ProQuest Congressional
|
035 |
|
|
|a cis2007850981
|
929 |
|
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|a nox
|
999 |
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f |
|i 4b1d70c5-cd62-578d-ae84-08b59f5a75a1
|s 4cd68c3e-f4ee-552d-858d-bbd2b2a631f0
|
928 |
|
|
|t Library of Congress classification
|l Online
|c UC-FullText
|u http://congressional.proquest.com/congcomp/getdoc?CRDC-ID=CRS-2005-GVF-0648
|z ProQuest Congressional
|g ebooks
|i 8861844
|