Purpose – The purpose of this paper is fourfold: to provide an overview of the alternative simplified credit (ASC) and a basic understanding of how it works; to provide a brief history of the research and experimentation credit as a whole and its evolution; to emphasize the importance of this...

Purpose – This paper aims to demonstrate that operations management techniques and operations strategy can be successfully implemented to create more efficient and effective tax department functionality. The paper seeks to bridge two areas that can have a significant impact on the competitive...

Purpose – The purpose of this paper is to provide an understanding of a concept that the author refers to as strategic research and development. Design/methodology/approach – The driver for this article came from interviews and discussions with CEOs, vice presidents, and director level...