Borderline Case

International Tax Policy, Corporate Research and Development, and Investment

Szerző: Board on Science, Technology, and Economic Policy, National Research Council, National Academy of Sciences

Nyelv:

Kötés: Puha kötésű

Kiadó: National Academies Press

Elérhetőség: 50 % esély

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The growing integration of world markets for capital and goods, coupled with the rise of instantaneo...

Információk a könyvről

Szerző

Board on Science, Technology, and Economic Policy, National Research Council, National Academy of Sciences

Nyelv

Angol

Kötés

Könyv - Puha kötésű

Kiadva

1998

oldal

168

EAN

9780309063685

ISBN

030906368X

Enbook ID

04576803

Kiadó

National Academies Press

Súly

277

Méretek

152 x 229 x 11

Teljes leírás

The growing integration of world markets for capital and goods, coupled with the rise of instantaneous worldwide communication, has made identification of corporations as "American," "Dutch," or "Japanese" extremely difficult. Yet tax treatment does depend of where a firm is chartered. And, as Borderline Case documents, there is little doubt that tax rules for firms doing business in several nations--firms that account for more than three-quarters of corporate R&D spending in the United States--have substantial effects on corporate decisionmaking and, ultimately, U.S. competitiveness. This book explores the impact of the U.S. tax code and its incentives on the international activities of U.S.- and foreign-based firms: basic research outlays, expenditures on product and process development, and plant and equipment investment. The authors include industry experts from large multinational firms in technology and pharmaceuticals, academic researchers who have explored the quantitative impact of tax provisions on R&D, and tax policy analysts who have examined international tax rules in the broader context of tax reform. These experts look at how corporate investment and R&D are shaped by specific tax provisions, such as the definition of taxable income, relative tax burdens on domestic and foreign business, taxation of earnings repatriated to the United States, deductibility of expenses of worldwide operations, and U.S. corporate taxes relative to other countries. The volume explores prescriptions and prospects for tax reform and reviews major reform proposals and their implications for the behavior of multinational business.

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