Tax Policy and Administration: The Research Tax Credit Has Stimulated Some Additional Research Spending
GGD-89-114
Published: Sep 05, 1989. Publicly Released: Sep 05, 1989.
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Highlights
Pursuant to a congressional request and a legislative requirement, GAO reviewed the effectiveness, structure, and administration of the research and experimentation tax credit.
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CorporationsFiscal policiesResearch and developmentStatistical methodsTax administrationTax creditTax lawTax return auditsTax returnsTaxpayers