Borderline case: international tax policy, corporate research and development, and investment
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C.
National Academy Press
1997
|
| Schriftenreihe: | U.S. industry, restructuring and renewal
|
| Schlagworte: | |
| Online-Zugang: | FAW01 FAW02 Volltext |
| Beschreibung: | "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 Includes bibliographical references and index Section I. International tax policy and technology investments. The taxation of foreign direct investment : operational and policy perspectives -- International taxation and corporation R & D : evidence andimplications -- R & D tax incentives and manufacturing-sector R & D expenditures -- International tax policy, investment, and technology -- Section II. Industry perspectives on the impact of international tax rules. Impact of tax incentives on the location of investment : a corporate perspective -- The virtual global electronic economy -- Operating through joint ventures under U.S. international tax rules : global competition for R & D investments -- Section III. Tax reform : prescriptions and prospects. International tax and competitiveness aspects of international tax reform -- U.S. tax policy and multinational corporations : incentives, problems, and directions for reform -- Directions for international tax reform -- Tax reform : prescriptions and prospects -- Glossary "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."--Publisher's description |
| Beschreibung: | 1 Online-Ressource (ix, 158 pages) |
| ISBN: | 030906368X 0585020949 9780309063685 9780585020945 |
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| 245 | 1 | 0 | |a Borderline case |b international tax policy, corporate research and development, and investment |c edited by James M. Poterba |
| 264 | 1 | |a Washington, D.C. |b National Academy Press |c 1997 | |
| 300 | |a 1 Online-Ressource (ix, 158 pages) | ||
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| 490 | 0 | |a U.S. industry, restructuring and renewal | |
| 500 | |a "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 | ||
| 500 | |a Includes bibliographical references and index | ||
| 500 | |a Section I. International tax policy and technology investments. The taxation of foreign direct investment : operational and policy perspectives -- International taxation and corporation R & D : evidence andimplications -- R & D tax incentives and manufacturing-sector R & D expenditures -- International tax policy, investment, and technology -- Section II. Industry perspectives on the impact of international tax rules. Impact of tax incentives on the location of investment : a corporate perspective -- The virtual global electronic economy -- Operating through joint ventures under U.S. international tax rules : global competition for R & D investments -- Section III. Tax reform : prescriptions and prospects. International tax and competitiveness aspects of international tax reform -- U.S. tax policy and multinational corporations : incentives, problems, and directions for reform -- Directions for international tax reform -- Tax reform : prescriptions and prospects -- Glossary | ||
| 500 | |a "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."--Publisher's description | ||
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| 650 | 7 | |a Research and development tax credit |2 fast | |
| 650 | 7 | |a Research, Industrial / Taxation |2 fast | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Wirtschaft | |
| 650 | 4 | |a International business enterprises |x Taxation |z United States |v Congresses | |
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| 650 | 4 | |a Research and development tax credit |z United States |v Congresses | |
| 650 | 4 | |a Capital investments |z United States |v Congresses | |
| 651 | 4 | |a USA | |
| 655 | 7 | |0 (DE-588)1071861417 |a Konferenzschrift |2 gnd-content | |
| 700 | 1 | |a Poterba, James M. |e Sonstige |4 oth | |
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Datensatz im Suchindex
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV043145463 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:18:51Z |
| institution | BVB |
| isbn | 030906368X 0585020949 9780309063685 9780585020945 |
| language | English |
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| physical | 1 Online-Ressource (ix, 158 pages) |
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| series2 | U.S. industry, restructuring and renewal |
| spelling | Borderline case international tax policy, corporate research and development, and investment edited by James M. Poterba Washington, D.C. National Academy Press 1997 1 Online-Ressource (ix, 158 pages) txt rdacontent c rdamedia cr rdacarrier U.S. industry, restructuring and renewal "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 Includes bibliographical references and index Section I. International tax policy and technology investments. The taxation of foreign direct investment : operational and policy perspectives -- International taxation and corporation R & D : evidence andimplications -- R & D tax incentives and manufacturing-sector R & D expenditures -- International tax policy, investment, and technology -- Section II. Industry perspectives on the impact of international tax rules. Impact of tax incentives on the location of investment : a corporate perspective -- The virtual global electronic economy -- Operating through joint ventures under U.S. international tax rules : global competition for R & D investments -- Section III. Tax reform : prescriptions and prospects. International tax and competitiveness aspects of international tax reform -- U.S. tax policy and multinational corporations : incentives, problems, and directions for reform -- Directions for international tax reform -- Tax reform : prescriptions and prospects -- Glossary "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."--Publisher's description BUSINESS & ECONOMICS / Taxation / Corporate bisacsh Capital investments fast International business enterprises / Taxation fast Research and development tax credit fast Research, Industrial / Taxation fast Multinationales Unternehmen Steuer Wirtschaft International business enterprises Taxation United States Congresses Research, Industrial Taxation United States Congresses Research and development tax credit United States Congresses Capital investments United States Congresses USA (DE-588)1071861417 Konferenzschrift gnd-content Poterba, James M. Sonstige oth National Research Council (U.S.) Board on Science, Technology, and Economic Policy Sonstige oth http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=923 Aggregator Volltext |
| spellingShingle | Borderline case international tax policy, corporate research and development, and investment BUSINESS & ECONOMICS / Taxation / Corporate bisacsh Capital investments fast International business enterprises / Taxation fast Research and development tax credit fast Research, Industrial / Taxation fast Multinationales Unternehmen Steuer Wirtschaft International business enterprises Taxation United States Congresses Research, Industrial Taxation United States Congresses Research and development tax credit United States Congresses Capital investments United States Congresses |
| subject_GND | (DE-588)1071861417 |
| title | Borderline case international tax policy, corporate research and development, and investment |
| title_auth | Borderline case international tax policy, corporate research and development, and investment |
| title_exact_search | Borderline case international tax policy, corporate research and development, and investment |
| title_full | Borderline case international tax policy, corporate research and development, and investment edited by James M. Poterba |
| title_fullStr | Borderline case international tax policy, corporate research and development, and investment edited by James M. Poterba |
| title_full_unstemmed | Borderline case international tax policy, corporate research and development, and investment edited by James M. Poterba |
| title_short | Borderline case |
| title_sort | borderline case international tax policy corporate research and development and investment |
| title_sub | international tax policy, corporate research and development, and investment |
| topic | BUSINESS & ECONOMICS / Taxation / Corporate bisacsh Capital investments fast International business enterprises / Taxation fast Research and development tax credit fast Research, Industrial / Taxation fast Multinationales Unternehmen Steuer Wirtschaft International business enterprises Taxation United States Congresses Research, Industrial Taxation United States Congresses Research and development tax credit United States Congresses Capital investments United States Congresses |
| topic_facet | BUSINESS & ECONOMICS / Taxation / Corporate Capital investments International business enterprises / Taxation Research and development tax credit Research, Industrial / Taxation Multinationales Unternehmen Steuer Wirtschaft International business enterprises Taxation United States Congresses Research, Industrial Taxation United States Congresses Research and development tax credit United States Congresses Capital investments United States Congresses USA Konferenzschrift |
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