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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Reviewing the Federal Tax Treatment of Research & Development Expenses

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

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The Balancing Act of GILTI and FDII

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

Tax Policy Improvements Needed to Help Industries through the Semiconductor Shortage

The European Commission and the Taxation of the Digital Economy

Poland Borrows an Idea from Estonia’s Tax System, but Misses the Point

Outlining a Path for Tax Policy Compromises

Patent Box Regimes in Europe

Increasing the Tax Burden on Capital Investment and Automation Hurts Workers

Prospects for Federal Tax Policy After the 2020 Election

Reviewing the Commitment to American GROWTH Act

Biden’s Plan to Boost Research and Development Should Include Cancellation of Upcoming R&D Amortization

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

Key Tax Provisions from the UK’s 2020 Budget

Switzerland Referendum Approves Tax Reform

Germany Proposes First R&D Tax Break

Reading Up on the R&D Tax Credit

Indiana House Unanimously Approves Incentive Study Commission