No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals
收藏NBER1993-12-01 更新2025-01-04 收录
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https://www.nber.org/papers/w4574
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资源简介：
This paper analyzes the effects of the U.S. tax treatment of the R&D activities of American multinationals. Recent evidence indicates that the level of R&D spending is highly sensitive to its after-tax cost. The U.S. Tax Reform Act of 1986 reduced the tax deductions that many American firms can
提供机构：
美国国家经济研究局
创建时间：
1993-12-01
