On this page
You may quote short extracts with attribution and a link. Any other reproduction needs written permission from SR Tax Services LLC. This page gives the citation formats we recommend. The author of every paper and brief is Swanson Reed, the publisher of the Research Credit Integrity Alliance.
The "Cite this paper" box
All research on this site is written, fact-checked and reviewed by Swanson Reed staff or advisers engaged by Swanson Reed. It is not peer reviewed or reviewed by anyone independent of Swanson Reed.
Each white paper and policy brief page has a "Cite this paper" box with ready-made citations in APA and Chicago style, filled in with the paper's title, number, publication date and address. Use those where you can: they are generated from the page itself and will match it exactly.
APA style
For a white paper:
Swanson Reed. (Year, Month Day). Title (White paper No. N). Research Credit Integrity Alliance. URL
For a policy brief:
Swanson Reed. (Year, Month Day). Title (Policy brief No. N). Research Credit Integrity Alliance. URL
Chicago style (author and date)
For a white paper:
Swanson Reed. Year. "Title." White paper no. N, Research Credit Integrity Alliance, Month Day, Year. URL.
For a policy brief:
Swanson Reed. Year. "Title." Policy brief no. N, Research Credit Integrity Alliance, Month Day, Year. URL.
Replace the placeholders with the details shown on the paper or brief. Use the date of publication shown on the page. If you cite the PDF version, the same details apply; you may add the PDF address in place of the page address.
Other pages
For pages that are not papers or briefs, such as country pages or comparisons, cite Swanson Reed as author, the page title, the Research Credit Integrity Alliance as the site, the page address and the date you accessed it. Country pages state the date at which their rules are given and when they were last reviewed, and it helps readers if your citation mentions those dates too.
Quoting
You may quote our work with attribution to Swanson Reed and the Research Credit Integrity Alliance and, where the format allows, a link to the page you are quoting. Please quote accurately and keep the context. In particular:
- Where a passage sits inside an "Our position" box, present it as Swanson Reed's position, not as a statement of fact.
- Where you rely on a factual statement, we encourage you to check and cite the primary source we cite for it as well.
- Please mention that Swanson Reed is an R&D tax adviser with a commercial interest in the fee debate, as set out on our conflicts of interest page.
Linking
You do not need permission to link to any page on the site. Link to the page itself rather than to a PDF where possible, since the page always shows the latest version and any corrections. Each section heading on a long page has its own anchor, so you can link to a specific part.
Corrections and questions
If you find an error in something you want to cite, please tell us at hello@researchcreditintegrity.org. Corrections are recorded on our corrections page. For other questions about our research, see the contact page.