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Federal tax incentives for research and development : policies, issues, effectiveness / Erika Brooks, editors.
- Format:
- Book
- Series:
- Business issues, competition and entrepreneurship series.
- Business Issues, Competition and Entrepreneurship
- Language:
- English
- Subjects (All):
- Tax credits--United States.
- Tax credits.
- Economic development--United States.
- Economic development.
- United States.
- Physical Description:
- 1 online resource (157 pages).
- Place of Publication:
- New York, [New York] : Novinka, 2016.
- Summary:
- Technological innovation is a primary engine of long-term economic growth, and research and development (R and D) serves as the lifeblood of innovation. The federal government encourages businesses to invest more in R and 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.
- Contents:
- Preface
- chapter 1. Research tax credit: current law and policy issues for the 114th Congress / Gary Guenther
- chapter 2. A patent/innovation box as a tax incentive for domestic research and development / Jane G. Gravelle
- chapter 3. The effectiveness of research and experimentation tax credits / Office of Technology Assessment
- Index.
- Notes:
- Includes bibliographical references and index.
- Description based on online resource; title from PDF title page (ebrary, viewed November 10, 2016).
- ISBN:
- 1-5361-0231-8
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