Research and Development


Featured Research

Reviewing the Federal Tax Treatment of Research & Development Expenses

April 13, 2021

Tax Subsidies for R&D Spending and Patent Boxes in OECD Countries

March 17, 2021

The European Commission and the Taxation of the Digital Economy

February 4, 2021

Prospects for Federal Tax Policy After the 2020 Election

November 10, 2020

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

April 22, 2020

Switzerland Referendum Approves Tax Reform

June 5, 2019


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Tax Foundation Comments on the Wyden, Warner, Brown Discussion Draft

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Expense Allocation: A Hidden Tax on Domestic Activities and Foreign Profits

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Paying for Reconciliation Bill with “Health Care Savings” Threatens Medical Innovation

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Tax Treatment of Nuclear Energy Should Be Simplified, Neutral, with Renewable Energy Sources

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Delaying R&D Amortization Costs Less but Generates Little Economic Benefit Compared to Full Cancellation

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Expensing Is Infrastructure, Too

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Details and Analysis of President Biden’s American Jobs Plan

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Tax Policy Ideas in the Republican Study Committee Budget

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Reviewing the Federal Tax Treatment of Research & Development Expenses

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Biden’s Corporate Minimum Book Tax Narrows, but Problems and Uncertainties Remain

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Denying Deductions for Pharma Ads Is Bad Tax Policy

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The Balancing Act of GILTI and FDII

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Tax Subsidies for R&D Spending and Patent Boxes in OECD Countries

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Tax Policy Improvements Needed to Help Industries through the Semiconductor Shortage

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