LEADER 04419nam 2200745 a 450 001 9910965700403321 005 20251116141212.0 010 $a9786612081439 010 $a9781282081437 010 $a1282081438 010 $a9780309518345 010 $a0309518342 010 $a9780585020945 010 $a0585020949 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(Perlego)4736603 035 $a(BIP)47416102 035 $a(EXLCZ)99110986584753510 100 $a19971118d1997 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aBorderline case $einternational tax policy, corporate research and development, and investment /$fedited by James M. Poterba 205 $a1st ed. 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 $aPapers presented at a conference held at the National Academy of Sciences in Washington, D.C., on February 14, 1997. 311 08$a9780309063685 311 08$a030906368X 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. 330 $aThe growing integration of world markets for capital and goods, coupled with the rise of instantaneous worldwide communication, has made identification of corporations as "American," "Dutch," or "Japanese" extremely difficult. Yet tax treatment does depend of where a firm is chartered. And, as Borderline Case documents, there is little doubt that tax rules for firms doing business in several nations--firms that account for more than three-quarters of corporate R&D spending in the United States--have substantial effects on corporate decisionmaking and, ultimately, U.S. competitiveness. This book explores the impact of the U.S. tax code and its incentives on the international activities of U.S.- and foreign-based firms: basic research outlays, expenditures on product and process development, and plant and equipment investment. The authors include industry experts from large multinational firms in technology and pharmaceuticals, academic researchers who have explored the quantitative impact of tax provisions on R&D, and tax policy analysts who have examined international tax rules in the broader context of tax reform. These experts look at how corporate investment and R&D are shaped by specific tax provisions, such as the definition of taxable income, relative tax burdens on domestic and foreign business, taxation of earnings repatriated to the United States, deductibility of expenses of worldwide operations, and U.S. corporate taxes relative to other countries. The volume explores prescriptions and prospects for tax reform and reviews major reform proposals and their implications for the behavior of multinational business. 410 0$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 $a9910965700403321 996 $aBorderline case$9192058 997 $aUNINA