Research and Development Tax Credit : A Comparison of the Arguments for and Against.
Outlines S. 58, the Research and Development Incentive Act of 1987, to reauthorize expiring R&D tax credit on a permanent basis, and increase rate from 20 to 25 percent; and H.R. 1957, to make R&D tax credit permanent at the current rate. Examines arguments for and against legislation, revie...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
1988.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | Outlines S. 58, the Research and Development Incentive Act of 1987, to reauthorize expiring R&D tax credit on a permanent basis, and increase rate from 20 to 25 percent; and H.R. 1957, to make R&D tax credit permanent at the current rate. Examines arguments for and against legislation, reviews possible structural changes in the credit, and addresses factors that might be considered in evaluating R&D tax credit cost effectiveness. |
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| 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. |