Research Catalog

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

Title
Borderline case : international tax policy, corporate research and development, and investment / Board on Science, Technology, and Economic Policy, National Research Council ; James M. Poterba, Editor.
Publication
Washington, D.C. : National Academy Press, 1998.

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Details

Additional Authors
  • Poterba, James M.
  • National Research Council (U.S.). Board on Science, Technology, and Economic Policy.
Description
ix, 158 pages; 23 cm.
Series Statement
U.S. industry, restructuring and renewal
Uniform Title
U.S. industry, restructuring and renewal.
Subject
  • 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
Note
  • Papers presented at a conference held at the National Academy of Sciences in Washington, D.C., on February 14, 1997.
Bibliography (note)
  • Includes bibliographical references and index.
Contents
  • Introduction / James Poterba -- 1. The Taxation of Foreign Direct Investment: Operational and Policy Perspectives / Joel Slemrod -- 2. International Taxation and Corporation R&D: Evidence and Implications / James R. Hines, Jr. -- 3. R&D Tax Incentives and Manufacturing-Sector R&D Expenditures / M. Ishaq Nadiri and Theofanis P. Mamuneas -- 4. International Tax Policy, Investment, and Technology / Harry Grubert -- 5. Impact of Tax Incentives on the Location of Investment: A Corporate Perspective / Peter E. Nugent -- 6. The Virtual Global Electronic Economy / Robert N. Mattson -- 7. Operating Through Joint Ventures Under U.S. International Tax Rules: Global Competition for R&D Investments / Kevin G. Conway -- 8. International Tax and Competitiveness Aspects of International Tax Reform / Peter R. Merrill -- 9. U.S. Tax Policy and Multinational Corporations: Incentives, Problems, and Directions for Reform / R. Glenn Hubbard --
  • 10. Directions for International Tax Reform / Gary Hufbauer -- 11. Tax Reform: Prescriptions and Prospects / Thomas A. Barthold.
ISBN
030906368X
LCCN
97045343
OCLC
  • 504089720
  • ocn504089720
Owning Institutions
Columbia University Libraries