Research and Development Tax Credit A Comparison of the Arguments for and Against

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Government productivity.

Research.

Tax incentives.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1988

Summary:

Outlines S. 58, the Research and Development Incentive Act of 1987, to reauthorize expiring R&D tax credit on a permanent basis, and increase rate from 20 to 25 percent; and H.R. 1957, to make R&D tax credit permanent at the current rate. Examines arguments for and against legislation, reviews possible structural changes in the credit, and addresses factors that might be considered in evaluating R&D tax credit cost effectiveness

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Research and Development Tax Credit

Publisher Number:

CRS-1988-GOV-0078

Access Restriction:

Restricted for use by site license