1.

Record Nr.

UNINA9910455369803321

Titolo

Borderline case [[electronic resource] ] : international tax policy, corporate research and development, and investment / / edited by James M. Poterba

Pubbl/distr/stampa

Washington, D.C., : National Academy Press, 1997

ISBN

1-282-08143-8

9786612081439

0-309-51834-2

0-585-02094-9

Descrizione fisica

1 online resource (168 p.)

Collana

U.S. industry, restructuring and renewal

Altri autori (Persone)

PoterbaJames M

Disciplina

336.24/3/0973

Soggetti

International business enterprises - Taxation - United States

Research, Industrial - Taxation - United States

Research and development tax credit - United States

Capital investments - United States

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

"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.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

section 1. International tax policy and technology investments -- section 2. Industry perspectives on the impact of international tax rules -- section 3. Tax reform : prescriptions and prospects.