| Tag |
First Indicator |
Second Indicator |
Subfields |
| LEADER |
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| 001 |
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| 006 |
m d f |
| 007 |
cr bn mmmapmmp |
| 008 |
101221s2008 dcu o f000 0 eng d |
| 005 |
20260430211520.7 |
| 035 |
|
|
|a cis2007866217
|
| 040 |
|
|
|a ProQuest
|c ProQuest
|d UtOrBLW
|
| 043 |
|
|
|a n-us---
|
| 099 |
|
|
|a CRS-2008-GVF-0479
|
| 110 |
2 |
|
|a Library of Congress.
|b Congressional Research Service.
|
| 245 |
1 |
0 |
|a Research and Experimentation Tax Credit :
|b Current Status and Selected Issues for Congress.
|
| 264 |
|
1 |
|a [Place of publication not identified] :
|b [publisher not identified],
|c 2008.
|
| 300 |
|
|
|a 1 online resource.
|
| 336 |
|
|
|a text
|b txt
|2 rdacontent
|
| 337 |
|
|
|a computer
|b c
|2 rdamedia
|
| 338 |
|
|
|a online resource
|b cr
|2 rdacarrier
|
| 500 |
|
|
|a Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
|
| 500 |
|
|
|a CRS Report.
|
| 520 |
|
|
|a Reviews status of the research and experimentation (R&E) tax credit, which seeks to stimulate business R&D investment by reducing the after-tax cost to firms of undertaking qualified research above a base amount. Examines the design, effectiveness, and legislative history of the R&E tax credit, and outlines key R&E tax credit policy issues, including a weak and disparate incentive effect, the ambiguous definition of qualified research, and inefficient targeting of R&D with large social returns. Discusses legislation in the 110th Congress to change the R&E tax credit.
|
| 500 |
|
|
|a Electronic resource.
|
| 650 |
|
0 |
|a Investments.
|
| 650 |
|
0 |
|a Research.
|
| 650 |
|
0 |
|a Tax incentives.
|
| 655 |
|
7 |
|a Electronic books.
|2 local
|
| 710 |
2 |
|
|a ProQuest (Firm)
|
| 776 |
0 |
8 |
|i Microfiche version:
|a Library of Congress. Congressional Research Service.
|t Research and Experimentation Tax Credit
|
| 830 |
|
0 |
|a U.S. Congressional Research.
|
| 856 |
4 |
0 |
|u http://proxy.library.tamu.edu/login?url=https://congressional.proquest.com/congcomp/getdoc?CRDC-ID=CRS-2008-GVF-0479
|z Connect to the full text of this electronic book
|t 0
|
| 999 |
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|
| 952 |
f |
f |
|a Texas A&M University
|b College Station
|c Electronic Resources
|s www_evans
|d Available Online
|t 0
|e CRS-2008-GVF-0479
|h Other scheme
|
| 998 |
f |
f |
|a CRS-2008-GVF-0479
|t 0
|l Available Online
|