Abstract
Research and development (R&D) credits and research and experimentation (R&E) tax incentives have recently experienced legislative changes and litigation related to the questionable methods deployed by R&D consulting firms. Proponents of research tax incentives tout their potential to produce positive externalities and innovation. Critics have pushed back, questioning whether research tax incentives are successfully achieving their purpose. The shifting landscape, litigation over aggressive tax claims, and debatable success of tax incentives signal a need to reassess whether research tax incentives are properly claimed in the United States. This paper proposes stronger regulation of R&D consulting firms to ensure research tax incentives are used to promote valuable research, development, and experimentation.
Recommended Citation
Emily Belanger,
Aggressive R&D Consulting Companies Fail to Align with the Purpose of R&D and R&E Tax Incentives.,
15
Mich. Bus. & Entrepreneurial L. Rev.
93
(2026).
Available at:
https://repository.law.umich.edu/mbelr/vol15/iss2/3