Research and experimentation tax credit


    • Mikhail, Jacob K.
    • Morel, David C.


Research and experimentation tax credit

Jacob K. Mikhail and David C. Morel, editors

(Economic issues, problems and perspectives series)

Nova Science Publishers, c2011

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Includes index



The research tax credit is designed to boost business investment in what might be described as basic or applied research by reducing the after-tax cost of that research above a base amount. Although many analysts and lawmakers support the use of a tax incentive to generate increased business R&D investment, the same cannot be said of the current credit, whose effectiveness has been widely criticised. Critics contend the credit is not as effective as it could be because of certain flaws in its design, such as a lack of permanence and uneven and inadequate incentive effects. This book describes the current status of the tax credit, and summarises its legislative history. Key policy issues are examined as is the legislation in the 111th Congress to modify or extend this tax credit.


  • Preface
  • Research & Experimentation Tax Credit: Current Status & Selected Issues for Congress
  • Tax Policy: The Research Tax Credit's Design & Administration Can Be Improved
  • Index

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