Research Tax Credit

Research Tax Credit Journal and Magazine Articles:

• Timothy V. Addison, Why the Research and Development Tax Credit Needs Fixing, unpublished.
• Leonard “Jay” Hite, The Cohan Rule and Research Credit Claims: Testimony as Evidence Establishing the Amount of Creditable Expenditures, J. of Tax Prac. & Proc. (Dec. 2008 – Jan. 2009).
• Kreig D. Mitchell, Code Sec. 41 Research and Experimentation Tax Credit Audit Considerations, 9 J. of Tax Prac. & Proc. 7 (Mar.-Apr. 2008).
• Bykarim A. Solanji & Saquib Dhanani, Millions of Dollars in Unclaimed Tax Credits for Maching Shops and Manufacturers, American Machinist 90 (Dec. 2007).
• Gregory Tassey, Tax Incentives for Innovation: Time to Restructure the R&E Tax Credit, 32 J Tech Transf 6 (Dec. 2007).
• Robert D. Atkinson, Expanding the R&E Tax Credit to Drive Innovation, Competitiveness and Prosperity, 6 J. Tech Transf 32 (Jul. 2007).
• Gary Gunther, Research Tax Credit: Current Status and Selected Issues for Congress, 2007 TNT 95-27 (Apr. 2007).
• B. Anthony Billings, States’ Tax Credits for Company-Financed Research: A Current Comparison, The CPA Journal Online (Feb. 2007).
• Lolita Paff, State-Level R&D Tax Credits: A Firm-Level Analysis, Topics in Economic Analysis & Policy: Vol. 5 : Iss. 1, Article 17 (Sept. 2005).
• Francisco Moris, The U.S. Research and Experimentation Tax Credit in the 1990s, National Science Foundation, Info Brief (Jul. 2005).
• David L. Cameron, Research Tax Credit: Statutory Construction, Regulatory Interpretation and Policy Incoherence, IX Comp. Law Rev. & Tech. J. 63 (2004).
• McGee Grigsby & John W. Westmoreland, The Research Tax Credit: A Temporary and Incremental Dinosaur, 93 TNT 12 (Dec. 2001).
• David L. Click, Treasury Discovers Problems with New Research Tax Credit Regulations, 90 TNT 10 (Apr. 2001).
• Bronwyn H. Hall, Effectiveness of Research and Experimentation Tax Credits: Critical Literature Review and Research Design, Report prepared for the Congressional Office of Technology Assessment (Jun. 1995).
• Jesus C. Dumagan, Re-examining the Cost-Effectiveness of the Research and Experimentation Tax Credit, U.S. Department of Commerce (Jun. 1995).
• Chris R. Edwards, The Research and Experimentation Tax Credit, Tax Foundation Background Paper #5 (Nov. 1993).
• Philip G. Berger, Explicit and Implicit Tax Effects of the R & D Tax Credit, 31 J Acct Res 2 (Autumn 1993).
• William Natbony, The Tax Incentives for Research and Development: An Analysis and a Proposal, 76 Geo. L.J. 347 (1987).

If you are aware of other secondary sources related to research and experimentation tax credits, please send the information to www.techologytax.com.