Tax Policy Center

research and development

Campaigns, Proposals, and Reforms: TaxVox
Just based on its sheer size and scope, the Biden administration’s Build Back Better (BBB) agenda was always likely to shrink as it made its...
December 28, 2021John Buhl
Business Taxes: TaxVox
US taxation of intellectual property (IP) is facing big changes. Starting next year, research and development (R&D) expenditures, now fully expensed (written off in the...
October 25, 2021Thornton MathesonThomas Brosy