http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Current Law and Selected Policy Issues for the 106th Congress
Describes the current temporary tax credit for increase in research and development expenditures. Discusses whether the credit is justified on economic grounds, explains how the credit works, and summarizes what is known about its effectiveness and incentive effect. Describes key policy issues raised by the credit, reviews legislative proposals introduced in 106th Congress, and assesses their potential impact on business R&D investment.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.