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Diane Publishing Books
Tax Policy: The Research Tax Credit’s Design and Administration can be Improved
James R. White (au)
The tax credit for qualified research expenses provides significant subsidies to encourage business investment in research intended to foster innovation and promote long-term economic growth. Generally the credit provides a subsidy for research spending in excess of a base amount, but concerns have been raised about its design and administrability. This report describes the credit's use, determines whether it could be redesigned to improve the incentive to do new research, and assesses whether recordkeeping and other compliance costs could be reduced. The author analyzed alternative credit designs using a panel of corp. tax returns and assessed administrability by interviewing IRS and taxpayer rep. Includes recommendations. Charts and tables.
American Vegetarian Resource Directory: Some Signposts on the Journey Towards a Healthier, More Ethically & Environmentally Balanced Lifestyle
Mammoth Book of Cats: A Collection of Stories, Verse & Prose
Censored Hollywood: Sex, Sin, & Violence on Screen
Customer Service Operations: The Complete Guide
Dried Flower Arranger’s Bible
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