DocumentCode
1513690
Title
Tax considerations in R&D planning
Author
Frame, J.D.
Issue
2
fYear
1984
fDate
5/1/1984 12:00:00 AM
Firstpage
50
Lastpage
54
Abstract
The new tax environment, for US R&D planners brought about by the provisions of the 1981 Economic Recovery Tax Act is examined. Some of the rudiments of tax law bearing on R&D are discussed. It is shown through examples how effective utilization of tax advantages can help corporate performance. Among tax advantages discussed are tax credits for increases in corporate R&D, and R&D limited partnerships.
Keywords
economics; research and development management; US 1981 Economic Recovery Tax Act; research and development planning; tax considerations; Companies; Economics; Educational institutions; Investments; Planning; Remuneration;
fLanguage
English
Journal_Title
Engineering Management, IEEE Transactions on
Publisher
ieee
ISSN
0018-9391
Type
jour
DOI
10.1109/TEM.1984.6447565
Filename
6447565
Link To Document