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Conference papers and proceedings
|Additional Physical Format:||Print version:
Washington, D.C. : National Academy Press, 1997
|Material Type:||Conference publication, Document, Internet resource|
|Document Type:||Internet Resource, Computer File|
|All Authors / Contributors:||
James M Poterba; National Research Council (U.S.). Board on Science, Technology, and Economic Policy.
|ISBN:||0585020949 9780585020945 9780309063685 030906368X|
|Notes:||"Board on Science, Technology, and Economic Policy, National Research Council."
Papers presented at a conference held at the National Academy of Sciences in Washington, D.C., on February 14, 1997.
|Description:||1 online resource (ix, 158 pages).|
|Contents:||Section I. International tax policy and technology investments. The taxation of foreign direct investment : operational and policy perspectives --
International taxation and corporation R & D : evidence andimplications --
R & D tax incentives and manufacturing-sector R & D expenditures --
International tax policy, investment, and technology --
Section II. Industry perspectives on the impact of international tax rules. Impact of tax incentives on the location of investment : a corporate perspective --
The virtual global electronic economy --
Operating through joint ventures under U.S. international tax rules : global competition for R & D investments --
Section III. Tax reform : prescriptions and prospects. International tax and competitiveness aspects of international tax reform --
U.S. tax policy and multinational corporations : incentives, problems, and directions for reform --
Directions for international tax reform --
Tax reform : prescriptions and prospects --
|Series Title:||U.S. industry, restructuring and renewal.|
|Responsibility:||edited by James M. Poterba.|
- International business enterprises -- Taxation -- United States -- Congresses.
- Research, Industrial -- Taxation -- United States -- Congresses.
- Research and development tax credit -- United States -- Congresses.
- Capital investments -- United States -- Congresses.
- BUSINESS & ECONOMICS -- Taxation -- Corporate.
- Capital investments.
- International business enterprises -- Taxation.
- Research and development tax credit.
- Research, Industrial -- Taxation.
- United States.