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:
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

MARC

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500 |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. 
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