[alexandre_m]

That's an excellent article, thanks for the work.

I absolutely agree with all issues raised and proposed solutions.

I also cringe to see the evaluation of R&D work and how everything gets approved even though most of them are just actual development in the tech industry.

Businesses and R&D firms (those who fill out the forms for you with a small commission of the credits received) are abusing this system.

[wwhchung]

Agreed there are many other fundamental issues with the program. However I chose to tackle rates first since it has strong examples and solutions. The other issues are more controversial and I haven't formulated a comprehensive fix for them yet. But I will in the future. :)