Expanding The R D Tax Credit To Drive Innovation Competitiveness And Prosperity
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Expanding The R D Tax Credit To Drive Innovation Competitiveness And Prosperity
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Author : Robert D. Atkinson
language : en
Publisher:
Release Date : 2015
Expanding The R D Tax Credit To Drive Innovation Competitiveness And Prosperity written by Robert D. Atkinson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
The U.S. economy faces a new and formidable competitiveness challenge. Not only has the emergence of a global economy led to the creation of robust new economic competitors, but within the last decade many nations, including most of Southeast Asia and Europe, have made innovation-led economic development a centerpiece of their national economic strategies. Their aggressive use of research and development (R&D) tax incentives is just one indicator of that commitment. Unfortunately, the United States has not kept pace. While we provided the most generous tax treatment of R&D in the late 1980s among OECD nations, by 2004 we had fallen to 17th. Addressing this new competitiveness challenge will require policy makers to take a host of steps, including improving education and significantly increasing funding for research. Yet while these steps are necessary, they are not sufficient to win the competitiveness challenge. Policy needs to do more than boost the supply of innovation resources (e.g., a better trained workforce and increased basic research discoveries); it must also spur demand by companies to locate more of their innovation-based production in the United States. If the United States is to remain the world's preeminent location for technological innovation (and the high paying jobs that result), Congress will need to significantly expand the Research and Experimentation Tax Credit. To do that Congress should: - Make the R&D tax credit permanent, - Double the rate of the regular credit from 20 percent to 40 percent, - Expand the Alternative Simplified Credit, - Create a flat credit for Collaborative R&D, - Allow firms to expense in the first year expenditures on research equipment, and - Exempt the credit from the corporate Alternative Minimum Tax.
Evaluation Of Tax Incentives For Research And Development In Germany
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Author : Christof Ernst
language : en
Publisher: BoD – Books on Demand
Release Date : 2012
Evaluation Of Tax Incentives For Research And Development In Germany written by Christof Ernst and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
Germany has currently no explicit form of tax incentive for R&D as they exist in many other countries. The objective of this study is to analyse and evaluate aspects that are important when an R&D tax incentive shall be established in Germany. The study is done both from a business and from an economic policy point of view. It broadens the focus to an European perspective, where the results can be of use in other countries. The study derives relevant research questions and outlines a framework for the evaluation of R&D tax incentives. It provides an overview on the different forms of R&D tax incentives in EU member states in 2010. A discussion then outlines potential models that could be used in Germany. A focus is on the analysis of the incentive's impact on the firm's total tax payments and on the R&D cost by means of a simulation model. Sensitivity analyses use different economic settings and model firms. Another focus is on the empirical analysis of effects from R&D tax incentives and corporate income tax burden on patenting behaviour by using firm-specific patent applications at the European Patent Office (EPO). A substantiated political discussion necessarily needs a projection of potential budgetary costs. Thus, the last focus is on the tax burden and on the overall fiscal costs and applies a micro-simulation model based on a financial statements database to quantify the effects induced by the various models of an R&D tax credit.
The New Challenge To America S Prosperity
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Author : Michael E. Porter
language : en
Publisher:
Release Date : 1999
The New Challenge To America S Prosperity written by Michael E. Porter and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Competition categories.
Rising To The Challenge
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Author : National Research Council
language : en
Publisher: National Academies Press
Release Date : 2012-08-06
Rising To The Challenge written by National Research Council and has been published by National Academies Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-06 with Technology & Engineering categories.
America's position as the source of much of the world's global innovation has been the foundation of its economic vitality and military power in the post-war. No longer is U.S. pre-eminence assured as a place to turn laboratory discoveries into new commercial products, companies, industries, and high-paying jobs. As the pillars of the U.S. innovation system erode through wavering financial and policy support, the rest of the world is racing to improve its capacity to generate new technologies and products, attract and grow existing industries, and build positions in the high technology industries of tomorrow. Rising to the Challenge: U.S. Innovation Policy for Global Economy emphasizes the importance of sustaining global leadership in the commercialization of innovation which is vital to America's security, its role as a world power, and the welfare of its people. The second decade of the 21st century is witnessing the rise of a global competition that is based on innovative advantage. To this end, both advanced as well as emerging nations are developing and pursuing policies and programs that are in many cases less constrained by ideological limitations on the role of government and the concept of free market economics. The rapid transformation of the global innovation landscape presents tremendous challenges as well as important opportunities for the United States. This report argues that far more vigorous attention be paid to capturing the outputs of innovation - the commercial products, the industries, and particularly high-quality jobs to restore full employment. America's economic and national security future depends on our succeeding in this endeavor.
The Taxing Road To Sustainable Growth Resource Productivity And Corporate Taxation
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Author : Mark Bowler Smith
language : en
Publisher: IBFD
Release Date : 2013
The Taxing Road To Sustainable Growth Resource Productivity And Corporate Taxation written by Mark Bowler Smith and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Corporations categories.
This book explores one way in which a tax system might help promote competitiveness and sustainable development. Focusing on the UK corporation tax, it recommends the introduction of a Resource Productivity Tax Credit, where resource productivity is defined as the money value of outputs relative to the money value of material resource and non-renewable energy inputs. The book is structured such that it first explores the legal mandate to promote competitiveness and sustainable development as contained in article 3(3) of the Treaty of the European Union. It then explores what competitiveness and sustainable development actually mean, particularly in an EU policy context, through the lenses of Europe 2020 and the EU Sustainable Development Strategy. It concludes that not only is there a great deal of common ground between competitiveness and sustainable development, as objectives, but that increasing resource productivity is a necessary means to those shared ends. After exploring EU tax policy and the relevant rules of the UK corporation tax for evidence of any kind of focus on competitiveness and sustainable development, as well as examining the suitability of corporate income taxes as policy instruments for increasing resource productivity, the book concludes that there is ample scope for a statutory tax incentive to be appended to the UK corporation tax to help fulfil the article 3 mandate. The headline objective of the Resource Productivity Tax Credit is to promote higher resource productivity in the trading activities of individual companies, in particular targeted sectors, through improvements to the knowledge base of those companies rather than through the increased use of raw materials, non-renewable energy and/or intermediate goods.
The Oxford Handbook Of Law Regulation And Technology
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Author : Roger Brownsword
language : en
Publisher: Oxford University Press
Release Date : 2017-07-25
The Oxford Handbook Of Law Regulation And Technology written by Roger Brownsword and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-25 with Law categories.
The variety, pace, and power of technological innovations that have emerged in the 21st Century have been breathtaking. These technological developments, which include advances in networked information and communications, biotechnology, neurotechnology, nanotechnology, robotics, and environmental engineering technology, have raised a number of vital and complex questions. Although these technologies have the potential to generate positive transformation and help address 'grand societal challenges', the novelty associated with technological innovation has also been accompanied by anxieties about their risks and destabilizing effects. Is there a potential harm to human health or the environment? What are the ethical implications? Do this innovations erode of antagonize values such as human dignity, privacy, democracy, or other norms underpinning existing bodies of law and regulation? These technological developments have therefore spawned a nascent but growing body of 'law and technology' scholarship, broadly concerned with exploring the legal, social and ethical dimensions of technological innovation. This handbook collates the many and varied strands of this scholarship, focusing broadly across a range of new and emerging technology and a vast array of social and policy sectors, through which leading scholars in the field interrogate the interfaces between law, emerging technology, and regulation. Structured in five parts, the handbook (I) establishes the collection of essays within existing scholarship concerned with law and technology as well as regulatory governance; (II) explores the relationship between technology development by focusing on core concepts and values which technological developments implicate; (III) studies the challenges for law in responding to the emergence of new technologies, examining how legal norms, doctrine and institutions have been shaped, challenged and destabilized by technology, and even how technologies have been shaped by legal regimes; (IV) provides a critical exploration of the implications of technological innovation, examining the ways in which technological innovation has generated challenges for regulators in the governance of technological development, and the implications of employing new technologies as an instrument of regulatory governance; (V) explores various interfaces between law, regulatory governance, and new technologies across a range of key social domains.
Research Tax Credits
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Author : Kreig D. Mitchell
language : en
Publisher: ALI-ABA
Release Date : 2011
Research Tax Credits written by Kreig D. Mitchell and has been published by ALI-ABA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Law categories.
"American Law Institute-American Bar Association Continuing Professional Education"--P. [ii].
Public Support Of Innovation In Entrepreneurial Firms
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Author : Albert N. Link
language : en
Publisher: Edward Elgar Publishing
Release Date : 2013-12-27
Public Support Of Innovation In Entrepreneurial Firms written by Albert N. Link and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-27 with Business & Economics categories.
Based on data collected by the National Research Council of the National Academies of the United States on projects funded through the SBIR program, these papers form a comprehensive foundation that will serve as a critical guide to the topic for both
Innovation Economics
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Author : Robert D. Atkinson
language : en
Publisher: Yale University Press
Release Date : 2012-09-04
Innovation Economics written by Robert D. Atkinson and has been published by Yale University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-09-04 with Business & Economics categories.
Examines the forces reshaping the global economy that favor nations committed to technological innovations, and assesses what the lack of an innovation policy could mean for the U.S. in the future.
Corporate Tax Reform
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Author : Martin A. Sullivan
language : en
Publisher: Apress
Release Date : 2012-02-01
Corporate Tax Reform written by Martin A. Sullivan and has been published by Apress this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-02-01 with Business & Economics categories.
Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America’s largest businesses are taxed. Some want to close “loopholes.” Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform. Provides an overview of the corporate tax and the possibilities for reform Discusses the impact on businesspeople and individual taxpayers Boils down complex tax concepts boiled into simple language Spurs lively discussion of the political issues without political bias Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated