Tax Policy: Preliminary Analysis of the Research and Experimentation Tax Credit
GGD-88-98BR
Published: Jun 17, 1988. Publicly Released: Jun 17, 1988.
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Highlights
Pursuant to a congressional request, GAO reviewed the research and experimentation tax credit to determine: (1) who used the credit; and (2) how the credit's constraints affected use.
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CorporationsFiscal policiesResearch and developmentTax administrationTax creditTax returnsTaxpayersExpenditure of fundsStatistical dataTaxes