Adam Rogers

Adam Rogers’ background is as a mechanical engineer and university academic in fluid mechanics and thermodynamics. He is also a registered tax agent and has worked exclusively in the R&D tax credit space since 2005. He is extensively published across seven countries, focusing on the intersection of technical engineering, innovation policy, and tax law. He is also Chairperson of the Patent Grants Think Tank, which advocates to governments around the world for the adoption of entitlement-based patent grant programs.

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.
• Practical Documentation Strategies for Substantiating Research & Development Tax Incentive (RDTI) Claims in New Zealand
  innovation.CAFE Academic Journals — 1 July 2024
  Examines practical documentation strategies for substantiating New Zealand RDTI claims, extending Rogers’ research on contemporaneous R&D evidence and technical substantiation to the New Zealand regime.
• Practical Documentation for Substantiating R&D Tax Claims in Singapore
  innovation.CAFE Academic Journals — 30 January 2025
  Examines practical approaches to documenting and substantiating qualifying R&D activities in Singapore, with a focus on contemporaneous technical evidence.
• Developing a Substantiation Strategy for the Irish R&D Tax Credit
  innovation.CAFE Academic Journals — 15 December 2025
  Develops a structured approach to substantiating Irish R&D tax credit claims and extends the research programme on contemporaneous documentation to Ireland.
• 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

• Innovation in Australia: Building a Prosperous Future Through Innovation
  innovationCAFE / Swanson Reed & Wrays — October 2015
  A national innovation policy discussion paper reporting findings from the 2015 innovationCAFE workshop series hosted by Swanson Reed and Wrays. It examines the views of Australian industry leaders on the conditions needed to strengthen innovation, collaboration and commercialisation and to build a more prosperous innovation-led economy.
• 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
  Wrays & Swanson Reed Group (WSR Group) — 2016
  A concept paper proposing a Collaborative Patent Grant program to increase Australian patent production and strengthen university-industry collaboration. It proposes grant support of up to $50,000 per international patent family and requires participating patent applications to include an Australian university academic as a contributing inventor.