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Tax Credit for Research and Development : An Analysis.
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Research.
- Tax incentives.
- Physical Description:
- 1 online resource (45 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 1985.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Examines arguments for renewal of the temporary tax credit for research and development expenditures, adopted as part of the Economic Recovery Tax Act of 1981 and scheduled to expire at the end of 1985. Considers the appropriateness of Government intervention, the use of tax subsidies to encourage innovation, and issues relating to the structure of the credit.
- Notes:
- CRS Report.
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
- Other Format:
- Microfiche version: Library of Congress. Congressional Research Service. Tax Credit for Research and Development
- Access Restriction:
- Restricted for use by site license.
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