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Federal Tax Incentives for Research and Development

Posted By: Underaglassmoon
Date: 6 Feb 2018 14:47:11
Federal Tax Incentives for Research and Development

Federal Tax Incentives for Research and Development: Policies, Issues, Effectiveness
Nova | English | 2017 | ISBN-10: 153610230X | 147 pages | PDF | 3.43 mb

by Erika Brooks (Editor)

Technological innovation is a primary engine of long-term economic growth, and research and development (R&D) serves as the lifeblood of innovation. The federal government encourages businesses to invest more in R&D than they otherwise would in several ways, including a tax credit for increases in spending on qualified research above a base amount. This book describes the current status of the credit, summarizes its legislative history, discusses policy issues it raises, and describes legislation to modify and extend it. Moreover, the book focuses on the effects of a patent box on encouraging research and development in the United States

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