TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Thursday, July 25, 2013

Carrier: Increasing Innovation by Extending the R&D Tax Credit

Michael A. Carrier (Rutgers-Camden), Increasing Innovation Through Copyright Common Sense and Better Government Policy, 62 Emory L.J. 983 (2013):

Innovation is crucial to the U.S. economy. But many of our laws and policies are not promoting innovation. This Essay addresses this problem. The first set of proposals focuses on copyright law. The recommendations avoid vague copyright law and suggest the elimination of statutory damages and personal liability in cases of secondary infringement. The second set of proposals highlights government policies that can be adjusted to achieve a more enlightened immigration policy; adequate funding for basic research; an increased focus on science, technology, engineering, and mathematics (STEM) education; and an extension of the research-and-development (R&D) tax credit.

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