Federal Tax Incentives for Research and Development: Policies, Issues, Effectiveness

Erika Brooks (Editor)

Series: Business Issues, Competition and Entrepreneurship
BISAC: BUS064000



Volume 10

Issue 1

Volume 2

Volume 3

Special issue: Resilience in breaking the cycle of children’s environmental health disparities
Edited by I Leslie Rubin, Robert J Geller, Abby Mutic, Benjamin A Gitterman, Nathan Mutic, Wayne Garfinkel, Claire D Coles, Kurt Martinuzzi, and Joav Merrick


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Technological innovation is a primary engine of long-term economic growth, and research and development (R&D) serves as the lifeblood of innovation. The federal government encourages businesses to invest more in R&D than they otherwise would in several ways, including a tax credit for increases in spending on qualified research above a base amount. This book describes the current status of the credit, summarizes its legislative history, discusses policy issues it raises, and describes legislation to modify and extend it. Moreover, the book focuses on the effects of a patent box on encouraging research and development in the United States. (Imprint: Nova)


Chapter 1. Research Tax Credit: Current Law and Policy Issues for the 114th Congress
Gary Guenther

Chapter 2. A Patent/Innovation Box as a Tax Incentive for Domestic Research and Development
Jane G. Gravelle

Chapter 3. The Effectiveness of Research and Experimentation Tax Credits
Office of Technology Assessment


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