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

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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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The European Commission and the Taxation of the Digital Economy

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

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Outlining a Path for Tax Policy Compromises

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Patent Box Regimes in Europe

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Increasing the Tax Burden on Capital Investment and Automation Hurts Workers

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Reviewing the Commitment to American GROWTH Act

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

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