What is it about?

We examine the influence of the Alternative Simplified Credit (ASC) on firms’ research and development (R&D) spending.

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Why is it important?

The results of this paper contribute to the literature regarding firms’ responses to tax policies and provide new evidence to policymakers, practitioners, and firms investing in R&D regarding the effectiveness of the R&D tax credit.

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This page is a summary of: The Effectiveness of the R&D Tax Credit: Evidence from the Alternative Simplified Credit, Journal of the American Taxation Association, April 2015, American Accounting Association,
DOI: 10.2308/atax-50964.
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