Research and Development

New Study Shows Tax Policy Has Strong Effects on Innovation

October 27, 2021

Testimony: EU Parliament Subcommittee on Tax Matters Hearing on the Impact of National Tax Reforms on the EU Economy

October 11, 2021

Don’t Copy European Drug Pricing Policies that Reduced R&D and Innovation

September 9, 2021

Patent Box Regimes in Europe

September 9, 2021

H.R. 3 Would Reduce R&D Spending and Medical Innovation

September 8, 2021

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

September 7, 2021

Lawmakers’ Tax Rate to Help Pay for Reconciliation is 1,900 Percent

August 31, 2021

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

August 26, 2021

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

August 25, 2021

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

August 12, 2021

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

July 29, 2021

Policymakers Offer Proposals to Fix Three Upcoming Tax Changes

July 1, 2021

Expensing Is Infrastructure, Too

June 15, 2021

Details and Analysis of President Biden’s American Jobs Plan

June 4, 2021

CBO Report on R&D and Tax Policy in the Pharmaceutical Industry

May 25, 2021

Tax Policy Ideas in the Republican Study Committee Budget

May 19, 2021

Reviewing the Federal Tax Treatment of Research & Development Expenses

April 13, 2021

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

April 13, 2021

Denying Deductions for Pharma Ads Is Bad Tax Policy

April 12, 2021

The Balancing Act of GILTI and FDII

April 7, 2021