Tax Credit for Research and Development : An Analysis.

Examines arguments for renewal of the temporary tax credit for research and development expenditures, adopted as part of the Economic Recovery Tax Act of 1981 and scheduled to expire at the end of 1985. Considers the appropriateness of Government intervention, the use of tax subsidies to encourage i...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1985.
Series:	U.S. Congressional Research.
Subjects:	Research. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines arguments for renewal of the temporary tax credit for research and development expenditures, adopted as part of the Economic Recovery Tax Act of 1981 and scheduled to expire at the end of 1985. Considers the appropriateness of Government intervention, the use of tax subsidies to encourage innovation, and issues relating to the structure of the credit.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.