Tax Policy and Administration: Review of Studies of the Effectiveness of the Research Tax Credit
GGD-96-43
Published: May 21, 1996. Publicly Released: May 21, 1996.
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Highlights
Pursuant to a congressional request, GAO reviewed eight studies of the research tax credit, focusing on the: (1) adequacy of the studies' data and methods to determine the amount of research spending stimulated per dollar of foregone tax revenue; and (2) other factors that determine the credit's value to society.
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Data collectionEconomic analysisFiscal policiesResearch and developmentResearch and development costsStatistical methodsTax administrationTax creditTax returnsTax policy