Adam Rogers

Starting his career as a mechanical engineer and academic researcher focused on fluid mechanics and thermodynamics, Adam Rogers brings a deep technical foundation to R&D tax consulting. Practicing exclusively as a registered tax agent in the research credit space since 2005, his work spans seven international jurisdictions. His extensive publications bridge the gap between tax legislation, engineering execution, and national innovation policy. He is the active Chairperson of the Patent Grants Think Tank, promoting the global implementation of entitlement-based patent incentives.

Leadership & Advisory Roles

• Headmaster
  R&D Tax Academy
  Established June 2020
  A premier training and professional development platform established during the COVID-19 pandemic to educate R&D tax practitioners across the US, Canada, UK, Ireland, Singapore, Australia, and New Zealand.
• Chairperson
  Research Credit Integrity Alliance
  Congressional advocacy
  A dedicated advocacy group lobbying Congress to enforce integrity standards and fee transparency among R&D tax credit professionals.
• Chairperson
  Patent Grants Think Tank
  International patent policy
  Advises governments globally on the strategic deployment of entitlement-based patent grant frameworks to drive innovation and IP participation.

Peer-Reviewed Journals & Industry Publications

• Practical Documentation of QRAs for the R&D Tax Credit
  The Tax Adviser (AICPA) — July 2016
  An essential guide to documenting Qualified Research Activities (QRAs) for U.S. taxpayers. The paper establishes a framework for passing the IRS “four-part test” under IRC Section 41 to guarantee audit preparedness.
• Practical Documentation of Qualifying Research Activities for the SR&ED Tax Credit
  Journal of Accounting and Taxation (Vol. 11, No. 1) — January 2019
  A detailed examination of Canada’s SR&ED regime, focusing on how companies must apply the “Five Question Test” using contemporaneous evidence to demonstrate that engineering and software initiatives exceed standard practice.
• Should the United States Enact a Patent Box?
  The Tax Adviser (AICPA) — November 2016
  An in-depth evaluation of the “patent box” framework, assessing the potential economic advantages and structural challenges of applying preferential tax rates to intellectual property income in the United States.
• Documentation Required for Research and Development Tax Relief
  Taxation (United Kingdom) — March 2022
  A comprehensive review of HMRC’s substantiation standards for UK R&D claims, with a specific focus on meeting the competent professional benchmark.
• Practical Documentation Strategies for Substantiating Research & Development Tax Incentive (RDTI) Claims in New Zealand
  innovation.CAFE Academic Journals — 1 July 2024
  Explores actionable documentation frameworks for New Zealand’s RDTI program, applying Rogers’ extensive research on contemporaneous evidence to the local jurisdiction.
• Practical Documentation for Substantiating R&D Tax Claims in Singapore
  innovation.CAFE Academic Journals — 30 January 2025
  Analyzes best practices for substantiating eligible R&D activities in Singapore, emphasizing the necessity of contemporaneous technical documentation.
• Developing a Substantiation Strategy for the Irish R&D Tax Credit
  innovation.CAFE Academic Journals — 15 December 2025
  Outlines a robust methodology for supporting Irish R&D tax credit claims, further adapting core documentation principles to the Irish regulatory environment.
• Development of an Early On-Set Innovation Culture in Australia
  Small Enterprise Research (Vol. 23, No. 2, p. 182) — 2016
  Peer-Reviewed Academic Journal (Co-authored with Eloise Hewson). An academic investigation into how tax incentives can effectively cultivate an innovation-driven culture within early-stage businesses. DOI: 10.1080/13215906.2016.1230073
• Substantiating an Experiment: The R&D Tax Conundrum
  Taxation in Australia — March 2013
  A deep dive into the evidentiary standards required to demonstrate the “progression of work” in core experimental activities under Australian legislation.

Whitepapers & Think Tank Research

• Innovation in Australia: Building a Prosperous Future Through Innovation
  innovationCAFE / Swanson Reed & Wrays — October 2015
  A national policy document detailing insights from the 2015 innovationCAFE series. It explores industry perspectives on optimizing conditions for commercialization, collaboration, and long-term economic prosperity.
• The inventionINDEX | Theory Whitepaper: Measuring Innovation Elasticity
  Lead Researcher, Swanson Reed Think Tank — 2021
  A foundational report introducing the inventionINDEX, a proprietary metric assessing innovation health via the GDP-to-patent growth ratio. The study establishes a 20-year baseline mirroring statutory patent lifespans and highlights post-pandemic consolidation trends.
• Patent Grants Program and the Innovation Pipeline
  Technical Publication, Swanson Reed Think Tank — 2022
  Investigates the critical role of patent funding in boosting U.S. innovation elasticity. The research illustrates how strategic, non-dilutive capital can revitalize patent pipelines in regions showing decline.
• The inventionINDEX | Practical Applications Whitepaper
  Lead Researcher, Swanson Reed Think Tank — 2021
  Deploys the traffic light alert system. The paper contends that structural deficits in patent production can be actively corrected through targeted Patent Grant Programs in underperforming states.
• The inventionINDEX | Early Warning System Whitepaper
  Lead Researcher, Swanson Reed Think Tank — 2023
  Presents an early warning mechanism utilizing traffic-light alerts to identify regional stagnation, prompting timely policy interventions before structural damage occurs.
• Collaborative Patent Grants: Boosting University Collaboration
  Wrays & Swanson Reed Group (WSR Group) — 2016
  A proposal advocating for Collaborative Patent Grants to enhance academic-industry partnerships. The model suggests $50,000 grants per international patent family, contingent on including a university academic as a co-inventor.