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Tax Policy: The Research Tax Credit’s Design and Administration can be Improved
Tax Policy: The Research Tax Credit’s Design and A

Our Price: $35.00
By James R. White (au)
Year: 2009
Pages: 119
Binding Paperback

Product Code: 1437927688

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.

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