Twelve leading tax analysts, practitioners, and policy makers examine the impact of U.S. international tax rules and incentives for research and development on the activities of U.S. and foreign-based firms. They consider how the income deferral and expense allocation rules, research and experimentation tax credit, and R&D expensing affect the level and location of corporate investment.
Inhaltsverzeichnis
Section 1 International tax policy and technology investments: The taxation of foreign direct investment - operational and policy perspectives, Joel Slemrod; International taxation and corporation R&D - evidence and implications, James R. Hines, Jr.; R&D tax incentives and manufacturing-sector R&D expenditures, M. Ishaq Nadiri, Theofanis P. Mamuneas; International tax policy, investment, and technology, Harry Grubert. Section 2 Industry perspectives on the impact of international tax rules: Impact of tax incentives on the location of investment - a corporate perspective, Peter E. Nugent; The virtual global electronic economy, Robert N. Mattson; Operating through joint ventures under U.S. international tax rules - global competition for R&D investments, Kevin G. Conway. Section 3 Tax reform - prescriptions and prospects: International tax and competitiveness aspects of international tax reform, Peter R. Merrill; U.S. tax policy and multinational corporations - incentives, problems and directions for reform, R. Glenn Hubbard; Directions for international tax reform, Gary Hufbauer; Tax reform - prescriptions and prospects, Thomas A. Barthold.
