Adam Rogers

Adam Rogers is a mechanical engineer and registered tax agent who has worked exclusively in the R&D tax credit space since 2005. He is extensively published across six countries, focusing on the intersection of technical engineering, innovation policy, and tax law.

Peer-Reviewed Journals & Industry Publications

• Practical Documentation of QRAs for the R&D Tax Credit
  The Tax Adviser (AICPA) — July 2016
  A definitive guide on documenting Qualified Research Activities (QRAs) for U.S. claimants. It provides a framework for satisfying the IRS “four-part test” under IRC Section 41 to ensure audit readiness.
• Practical Documentation of Qualifying Research Activities for the SR&ED Tax Credit
  Journal of Accounting and Taxation (Vol. 11, No. 1) — January 2019
  This paper examines the Canadian SR&ED program, specifically analyzing how businesses must navigate the “Five Question Test” through contemporaneous documentation to prove that software and engineering activities go beyond routine procedures.
• Should the United States Enact a Patent Box?
  The Tax Adviser (AICPA) — November 2016
  An analysis of the “patent box” tax regime, evaluating the potential economic benefits and challenges of taxing intellectual property income at a preferential rate within the U.S. tax system.
• Documentation Required for Research and Development Tax Relief
  Taxation (United Kingdom) — March 2022
  A technical overview of HMRC requirements for substantiating R&D claims in the UK, focusing on the competent professional standard.
• Development of an Early On-Set Innovation Culture in Australia
  Small Enterprise Research Journal — September 2016
  A study on how tax incentives and policy frameworks can stimulate innovation culture in early-stage enterprises.
• Substantiating an Experiment: The R&D Tax Conundrum
  Taxation in Australia — March 2013
  An analysis of the evidentiary requirements for proving the “progression of work” in experimental activities under Australian tax law.

Whitepapers & Think Tank Research

• The inventionINDEX | Theory Whitepaper: Measuring Innovation Elasticity
  Lead Researcher, Swanson Reed Think Tank — 2021
  This comprehensive report introduces the inventionINDEX, a metric that evaluates innovation health by analyzing the ratio of GDP growth to patent production growth. Rogers argues that a 20-year baseline is essential to align with statutory patent lifecycles and identifies a concerning “consolidation phase” in post-pandemic innovation.
• Patent Grants Program and the Innovation Pipeline
  Technical Publication, Swanson Reed Think Tank — 2022
  Explores the strategic necessity of patent funding initiatives as a mechanism to artificially stimulate the “elasticity” of the U.S. innovation engine. Rogers examines how targeted, non-dilutive capital can rehabilitate the patenting pipeline in jurisdictions triggering negative sentiment alerts.
• The inventionINDEX | Practical Applications Whitepaper
  Lead Researcher, Swanson Reed Think Tank — 2021
  Introduces the traffic light warning system. Rogers argues that for states where the inventionINDEX warning system is triggered, structural patent production deficiencies can be reversed through immediate execution of the Patent Grant Program.
• The inventionINDEX | Early Warning System Whitepaper
  Lead Researcher, Swanson Reed Think Tank — 2023
  Introduces the concept of an early warning system in the form of a traffic-light alert mechanism detecting early signs of regional stagnation to trigger policy intervention.
• Collaborative Patent Grants: Boosting University Collaboration
  innovationCAFE Australia — July 2015
  A program proposal aimed at increasing GDP through tighter integration of university research and commercial patent grants.