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200 00$aBorderline case$b[electronic resource] $einternational tax policy, corporate research and development, and investment /$fedited by James M. Poterba
210   $aWashington, D.C. $cNational Academy Press$d1997
215   $a1 online resource (168 p.)
225 1 $aU.S. industry, restructuring and renewal
300   $a"Board on Science, Technology, and Economic Policy, National Research Council."
300   $aPapers presented at a conference held at the National Academy of Sciences in Washington, D.C., on February 14, 1997.
311   $a0-309-06368-X 
320   $aIncludes bibliographical references and index.
327   $asection 1. International tax policy and technology investments -- section 2. Industry perspectives on the impact of international tax rules -- section 3. Tax reform : prescriptions and prospects.
410  0$aU.S. industry, restructuring and renewal.
606   $aInternational business enterprises$xTaxation$zUnited States$vCongresses
606   $aResearch, Industrial$xTaxation$zUnited States$vCongresses
606   $aResearch and development tax credit$zUnited States$vCongresses
606   $aCapital investments$zUnited States$vCongresses
615  0$aInternational business enterprises$xTaxation
615  0$aResearch, Industrial$xTaxation
615  0$aResearch and development tax credit
615  0$aCapital investments
676   $a336.24/3/0973
701   $aPoterba$b James M$0123221
712 02$aNational Research Council (U.S.).$bBoard on Science, Technology, and Economic Policy.
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