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- Report
This report examines approaches to budgeting that would distinguish expenditures for investment in physical capital, education, and research and development from other expenditures.
- Report
CBO assesses trends in spending for prescription drug research and development (R&D) and the introduction of new prescription drugs. CBO also examines factors that determine how much drug companies spend on R&D.
- Cost Estimate
As reported by the Senate Committee on Energy and Natural Resources on May 21, 2018
- Report
CBO periodically issues a volume of options—this year’s installment presents 121—that would decrease federal spending or increase federal revenues. CBO’s website allows users to filter options by topic, date, and other categories.
- Presentation
Presentation by Paul Burnham, an analyst in CBO’s Tax Analysis Division, at the National Tax Association’s 111th Annual Conference on Taxation.
- Report
CBO found that the tax burden on intangible assets is lower than that on tangible assets. In CBO’s estimation, the 2017 tax act increases the tax burden on research and development but reduces it on most other intangible assets.
- Cost Estimate
As ordered reported by the House Committee on Science, Space, and Technology on July 24, 2018
- Cost Estimate
As ordered reported by the Senate Committee on Commerce, Science, and Transportation on August 1, 2018
- Cost Estimate
As ordered reported by the Senate Committee on Commerce, Science, and Transportation on September 5, 2018
- Cost Estimate
As ordered reported by the Senate Committee on Commerce, Science, and Transportation on August 1, 2018