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

Chapter: 3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES

Previous Chapter: 2 INTERNATIONAL TAXATION AND CORPORATION R&D: EVIDENCE AND IMPLICATIONS
Suggested Citation: "3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES." 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 53
Suggested Citation: "3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES." 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 54
Suggested Citation: "3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES." 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 55
Suggested Citation: "3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES." 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 56
Suggested Citation: "3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES." 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 57
Suggested Citation: "3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES." 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 58
Suggested Citation: "3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES." 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 59
Suggested Citation: "3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES." 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 60
Suggested Citation: "3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES." 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 61
Suggested Citation: "3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES." 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 62
Suggested Citation: "3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES." 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 63
Suggested Citation: "3 R&D TAX INCENTIVES AND MANUFACTURING-SECTOR R&D EXPENDITURES." 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 64
Next Chapter: 4 INTERNATIONAL TAX POLICY, INVESTMENT, AND TECHNOLOGY
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