Research and Development (R&D)


Featured Research

Comparing the Corporate Tax Systems in the United States and China

May 3, 2022

Taxes, Tariffs, and Industrial Policy: How the U.S. Tax Code Fails Manufacturing

March 17, 2022

10 Tax Reforms for Growth and Opportunity

February 22, 2022

Taxes, Fiscal Policy, and Inflation

January 24, 2022

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


Related Articles

Comparing the Corporate Tax Systems in the United States and China

May 3, 2022

The Misguided Notion of Government-Set Prices for Prescription Drugs

April 20, 2022

Improving Tax Treatment of Structures Offers Commonsense Way to Boost Competitiveness

March 24, 2022

Tax Subsidies for R&D Expenditures in Europe

March 22, 2022

Taxes, Tariffs, and Industrial Policy: How the U.S. Tax Code Fails Manufacturing

March 17, 2022

To Stimulate R&D Investment, Stop Penalizing it in the Tax Code

March 16, 2022

10 Tax Reforms for Growth and Opportunity

February 22, 2022

Taxes, Fiscal Policy, and Inflation

January 24, 2022

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