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Tax Policy & Administration: Review of Studies of the Effectiveness of the Research Tax Credit
Tax Policy & Administration: Review of Studies of the Effectiveness of the Research Tax Credit
 
Our Price: $25.00
Year: 1996
Pages: 26
Binding Paperback

Product Code: 0788136372

Description
 
. In 1981, Congress created the research tax credit to encourage business to do more research. Since its enactment on a temporary basis in 1981, the credit has been extended six times & modified four times. This report evaluates several recent studies of the effectiveness of the research tax credit to determine whether the studies provide adequate evidence to conclude that each dollar taken of the tax credit stimulates at least $1.00 of research spending in the short run, & about $2.00 of research spending in the long run.

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