LEADER 02585nam 2200649 a 450 001 9910778620503321 005 20230421033224.0 010 $a1-282-08143-8 010 $a9786612081439 010 $a0-309-51834-2 010 $a0-585-02094-9 035 $a(CKB)110986584753510 035 $a(EBL)3378844 035 $a(SSID)ssj0000113951 035 $a(PQKBManifestationID)11130079 035 $a(PQKBTitleCode)TC0000113951 035 $a(PQKBWorkID)10102230 035 $a(PQKB)11429082 035 $a(MiAaPQ)EBC3378844 035 $a(Au-PeEL)EBL3378844 035 $a(CaPaEBR)ebr10495441 035 $a(OCoLC)923284052 035 $a(EXLCZ)99110986584753510 100 $a19971118d1997 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$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.).$bBoard on Science, Technology, and Economic Policy. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910778620503321 996 $aBorderline case$9192058 997 $aUNINA