Borderline Case: International Tax Policy, Corporate Research and Development, and Investment (1997)

Chapter: 2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS

Previous Chapter: I International Tax Policy and Technology Investments 1 THE TAXATION OF FOREIGN DIRECT INVESTMENT: OPERATIONAL AND POLICY PERSPECTIVES
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 39
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 40
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 41
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 42
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 43
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 44
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 45
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 46
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 47
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 48
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 49
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 50
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 51
Suggested Citation: "2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
Page 52
Next Chapter: 3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES
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