Join our mailing list!
(Your shopping cart is empty)
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.
Embracing Defeat: Japan in the Wake of World War II
Sale Price: $15.00
Supporting the Sky
Competing for Employees: Proven Marketing Strategies for Hiring & Keeping Exceptional People
Kensington Way: A Revolutionary Lifestyle Guide for Weight Control, Vitality, & Perfect Health
Who’s in Control? Polar Politics & the Sensible Center
Share your knowledge of this product with other customers...
Be the first to write a review
Diane Publishing Co
PO Box 617
Darby, PA 19023-0617
Become an Affiliate
Send Us Feedback
Copyright ï¿½ 2004 Diane Publishing Company. All Rights Reserved.