Federal Taxation of the Drug Industry and Its Effects on New Drug Development

Guenther, Gary

Library of Congress. Congressional Research Service.

关键词: Drugs;    Medicine;    Pharmaceutical research;    Drug law and legislation;    Taxation;   

RP-ID  :  RL31511
RP-ID  :  RL31511_2009Mar18

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report examines the impact of federal taxation on the incentive to invest in new drug development. More specifically, it looks at the provisions in current tax law that affect the performance of the drug industry, compares the industry's federal tax burden with that of other major industries, and assesses the effect of federal taxation on the incentive to invest in new drug development.