Government Information

Earl Gregg Swem Library

A Patent/Innovation Box as a Tax Incentive for Domestic Research and Development

Categories: Copyright/Patents,Science/Technology,Taxes

http://www.fas.org/sgp/crs/misc/R44522.pdf

Describes current tax incentives for research, the reason for subsidizing research and development, and the potential effects upon innovation of patent/innovation boxes.  From the Congressional Research Service, posted by the Federation of American Scientists