Borderline case: international tax policy, corporate research and development, and investment

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National Academy Press, 1997 - Business & Economics - 158 pages
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Twelve leading tax analysts, practitioners, and policy makers examine the impact of U.S. international tax rules and incentives for research and development on the activities of U.S. and foreign-based firms. They consider how the income deferral and expense allocation rules, research and experimentation tax credit, and R & D expensing affect the level and location of corporate investment.

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Contents

International Tax Policy
11
RD TAX INCENTIVES AND MANUFACTURINGSECTOR
53
INTERNATIONAL TAX POLICY INVESTMENT
65
Copyright

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About the author (1997)

James M. Poterba is Mitsui Professor in the Department of Economics at MIT. He has been Director of the NBER Public Economics Research Program since 1991 and has edited volumes 6-20 of "Tax Policy and the Economy".

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