skip to content
Federal Tax Incentives for Research and Development. Preview this item
ClosePreview this item
Checking...

Federal Tax Incentives for Research and Development.

Author: Erika Brooks
Publisher: Hauppauge : Nova Science Publishers, Inc., 2016.
Series: Business issues, competition and entrepreneurship series.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Rating:

(not yet rated) 0 with reviews - Be the first.

 

Find a copy online

Links to this item

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Genre/Form: Electronic books
Additional Physical Format: Print version:
Brooks, Erika.
Federal Tax Incentives for Research and Development: Policies, Issues, Effectiveness.
Hauppauge : Nova Science Publishers, Inc., ©2016
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Erika Brooks
ISBN: 9781536102314 1536102318
OCLC Number: 962157185
Notes: Findings from Existing Research on the R & E Tax Credit.
Description: 1 online resource (157 pages).
Contents: Preface; Chapter 1; Research Tax Credit: Current Law and Policy Issues for the 114th Congress(; Summary; Introduction; Design of the R & E Tax Credit; Qualified Research Expenditures; Nature of Qualified Research; Expenses Eligible for the Credit; Regular Research Credit; Calculation: Regular Research Tax Credit; Calculation: Alternative Simplified Research Credit; Calculation: Regular Research Tax Credit; Calculation: Alternative Simplified Research Credit; Alternative Simplified Credit; Alternative Incremental Research Credit; University Basic Research Credit. Energy Research CreditOption to Claim a Refundable Research Tax Credit in Lieu of Bonus Depreciation in 2008 and 2009; Legislative History of the Research Tax Credit; Effectiveness of the Research Tax Credit; Stimulative Effect of the Credit; Policy Issues Raised by the Current Research Tax Credit; Lack of Permanence; Uneven and Inadequate Incentive Effects; Uneven Incentive Effect; Inadequate Incentive Effect; Research Credit Rate and Socially Optimal Levels of Investment in Research; Gap between the Credit's Average Effective Rate and Its Statutory Rate; Non-Refundable Status. Incomplete and Ambiguous Definition of Qualified Research and Difficulties in Claiming the CreditOriginal Definition; Changes under the Tax Reform Act of 1986; Subsequent IRS Guidance; Other Concerns; Insufficient Focus on Innovative Research Projects; Legislation in the 113th and 114th Congresses to Modify and Extend the Research Tax Credit; 113th Congress; House; Senate; 114th Congress; President Obama's Budget Request for FY2016; End Notes; Chapter 2; A Patent/Innovation Box as a Tax Incentive for Domestic Research and Development(; Summary; Introduction. Current Tax Provisions Favoring ResearchWhy Subsidize R & D?; Assessing the Value of Current R & D Tax Benefits for Innovation; Effective Tax Rates and the User Cost of Capital; The Potential Effects of Patent/Innovation Boxes on Innovation; Incentive Effects with Expenses Deducted at the Patent Box Rate (A Net Income Box); Is Expensing the Same as a Zero Tax Rate?; Incentive Effects When Costs Are Deducted at Higher Statutory Rates (A Gross Income Box); Relationship of Patent/Innovation Boxes to International Earnings Abroad; Appendix. Calculating Effective Tax Rates. Estimating the Effective Tax Rate on an Investment, Firm-Level Equity InvestmentEstimating the Total Effective Tax Rate; Estimating the Statutory Rate for Patent Box Income; End Notes; Chapter 3; The Effectiveness of Research and Experimentation Tax Credits*; Foreword; I. Introduction and Findings; Findings; II. R & E Tax Credit Policy in the United States; History and Scope of the R & E Tax Credit; The Size and Distribution of R & E Tax Credits; III. Assessing the Effectiveness of the R & E Tax Credit; Measuring the Amount of R & D Induced by the Tax Credit; Measuring the Costs of the R & E Tax Credit.
Series Title: Business issues, competition and entrepreneurship series.

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/962157185> # Federal Tax Incentives for Research and Development.
    a schema:Book, schema:MediaObject, schema:CreativeWork ;
   library:oclcnum "962157185" ;
   library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/3875098617#Place/hauppauge> ; # Hauppauge
   schema:about <http://dewey.info/class/336.206/e23/> ;
   schema:bookFormat schema:EBook ;
   schema:creator <http://experiment.worldcat.org/entity/work/data/3875098617#Person/brooks_erika> ; # Erika Brooks
   schema:datePublished "2016" ;
   schema:description "Preface; Chapter 1; Research Tax Credit: Current Law and Policy Issues for the 114th Congress(; Summary; Introduction; Design of the R & E Tax Credit; Qualified Research Expenditures; Nature of Qualified Research; Expenses Eligible for the Credit; Regular Research Credit; Calculation: Regular Research Tax Credit; Calculation: Alternative Simplified Research Credit; Calculation: Regular Research Tax Credit; Calculation: Alternative Simplified Research Credit; Alternative Simplified Credit; Alternative Incremental Research Credit; University Basic Research Credit."@en ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/3875098617> ;
   schema:genre "Electronic books"@en ;
   schema:inLanguage "en" ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/3875098617#Series/business_issues_competition_and_entrepreneurship_series> ; # Business issues, competition and entrepreneurship series.
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/3875098617#Series/business_issues_competition_and_entrepreneurship> ; # Business Issues, Competition and Entrepreneurship
   schema:isSimilarTo <http://worldcat.org/entity/work/data/3875098617#CreativeWork/federal_tax_incentives_for_research_and_development_policies_issues_effectiveness> ;
   schema:name "Federal Tax Incentives for Research and Development."@en ;
   schema:productID "962157185" ;
   schema:publication <http://www.worldcat.org/title/-/oclc/962157185#PublicationEvent/hauppauge_nova_science_publishers_inc_2016> ;
   schema:publisher <http://experiment.worldcat.org/entity/work/data/3875098617#Agent/nova_science_publishers_inc> ; # Nova Science Publishers, Inc.
   schema:url <http://ebookcentral.proquest.com/lib/illcencol-ebooks/detail.action?docID=4730540> ;
   schema:url <http://public.eblib.com/choice/publicfullrecord.aspx?p=4730540> ;
   schema:workExample <http://worldcat.org/isbn/9781536102314> ;
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/962157185> ;
    .


Related Entities

<http://ebookcentral.proquest.com/lib/illcencol-ebooks/detail.action?docID=4730540>
   rdfs:comment "Available for ICC via Ebook Central. Click here to access." ;
    .

<http://experiment.worldcat.org/entity/work/data/3875098617#Agent/nova_science_publishers_inc> # Nova Science Publishers, Inc.
    a bgn:Agent ;
   schema:name "Nova Science Publishers, Inc." ;
    .

<http://experiment.worldcat.org/entity/work/data/3875098617#Person/brooks_erika> # Erika Brooks
    a schema:Person ;
   schema:familyName "Brooks" ;
   schema:givenName "Erika" ;
   schema:name "Erika Brooks" ;
    .

<http://experiment.worldcat.org/entity/work/data/3875098617#Series/business_issues_competition_and_entrepreneurship> # Business Issues, Competition and Entrepreneurship
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/962157185> ; # Federal Tax Incentives for Research and Development.
   schema:name "Business Issues, Competition and Entrepreneurship" ;
    .

<http://experiment.worldcat.org/entity/work/data/3875098617#Series/business_issues_competition_and_entrepreneurship_series> # Business issues, competition and entrepreneurship series.
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/962157185> ; # Federal Tax Incentives for Research and Development.
   schema:name "Business issues, competition and entrepreneurship series." ;
    .

<http://worldcat.org/entity/work/data/3875098617#CreativeWork/federal_tax_incentives_for_research_and_development_policies_issues_effectiveness>
    a schema:CreativeWork ;
   rdfs:label "Federal Tax Incentives for Research and Development: Policies, Issues, Effectiveness." ;
   schema:description "Print version:" ;
   schema:isSimilarTo <http://www.worldcat.org/oclc/962157185> ; # Federal Tax Incentives for Research and Development.
    .

<http://worldcat.org/isbn/9781536102314>
    a schema:ProductModel ;
   schema:isbn "1536102318" ;
   schema:isbn "9781536102314" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.