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1 The R&D Tax Credit: Issues in Tax Policy and Industrial Innovation (Kenneth M. Brown, ed.) [i] (1984)

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              he R~c'&DJTaX Cei
                  Itssue sin   Taix  Poliev
               and   Industrial   lInnovation,-,
                      Kenneth   . on   edo





H-as thze temporary tax credit for esarhand devekopment encouraged inds-

ing? Shold Congress make ts tax creditprmnntbfoeitepie at the:
end of 1985?
    In ithis conference 4 volumen, experts fromCapnitol Hill, academi,n
industry Addes these and other quesions onthe Value of Ahsprovision of the
E~conoiceovr Act of 198  1. Advocaes camththecdi has spulrred a
   rvvlinndsiiarsearch   and 0thA i soud be made permanent. Critis
connd  that iA costs te Treasurv Ao much in lost revenues , for the adiioa
R&D  i generatesPoliv makers and others ntstedsuatngindusri
innovarion will beniefitfrom thehinsighto heparicipans i0hscofrne

* Joseph Cordes, associat'epofssrof ecornmics,  ereWsigo
  1Unversity
* Ed Zscha,   .S repesentaiveNfromafna (Repblcn
                                  K Mv e a of     studie(scCon
     ritefor cnmcDeeomn
Nut Paul Otb, spciti tax ssues tmg high-tecnology Nmpai.es

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                                           US $12.00


ISBN-13: 978-0-8447-2250-4
ISBN-10: 0-8447-2250-2
               51200



9 780844 722504

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