Borderline case: international tax policy, corporate research and development, and investment
James M. Poterba, National Research Council (U.S.). Board on Science, Technology, and Economic Policy
National Academy Press, 1997 - Business & Economics - 158 pages
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.
What people are saying - Write a review
We haven't found any reviews in the usual places.
International Tax Policy
RD TAX INCENTIVES AND MANUFACTURINGSECTOR
INTERNATIONAL TAX POLICY INVESTMENT
7 other sections not shown
Other editions - View all
abroad after-tax allocation rules alternative minimum tax changes consumption tax corporate tax cost of capital deductions deferral dividends Economic effective tax rate elasticity estimated excess credit excess foreign tax export financed Flat Tax foreign direct investment foreign governments foreign income foreign sales corporation foreign subsidiaries foreign tax credit foreign-source income free trade fundamental tax reform global Grubert high-tax Hines home country important income shifting income tax system industries intangible interest expense international tax rules low-tax ment multinational corporations multinational firms National operations passive income R&D activities R&D capital R&D expenditures R&D expenses R&D investment R&E tax credit repatriation residents revenue Slemrod tax havens tax incentives Tax Reform Act tax treaties tax treatment taxable income taxpayer tion Treasury U.S. Congress U.S. corporations U.S. Department U.S. firms U.S. government U.S. income U.S. international tax U.S. multinationals U.S. parent U.S. tax liability U.S. taxation United withholding tax