Skip to main content

Borderline Case International Tax Policy, Corporate Research and Development, and Investment (1997) / Chapter Skim
Currently Skimming:

11 TAX REFORM: PRESCRIPTIONS AND PROSPECTS
Pages 143-146

The Chapter Skim interface presents what we've algorithmically identified as the most significant single chunk of text within every page in the chapter.
Select key terms on the right to highlight them within pages of the chapter.


From page 143...
... Third, what are the prospects for fundamental tax reform? There are two strands of academic research that investigate the research activities and investment decisions of multinational enterprises.
Read the entire page →
From page 144...
... and his chapter in this volume typify this analysis of the research activities and investment decisions of multinational enterprises. Here the emphasis is squarely on the extent to which taxes matter to the decision to invest abroad or undertake research abroad relative to undertaking the same activities in the United States.
Read the entire page →
From page 145...
... 2086 introduced by then-Senator Larry Pressler and H.R. 1690 introduced by Representative Amo Houghton, included provisions for treating all operations in any European Union country as being from one country and eliminating overlapping taxation under rules relating to passive foreign investment companies and rules relating to controlled foreign corporations.
Read the entire page →

Key Terms

  • tax reform
  • physical capital
  • income tax
  • consumption tax
  • fundamental tax

  • public finance
  • rules relating
  • finance economists
  • reform proposals
  • joint committee

  • intangible assets
  • current income
  • positive externalities
  • recently enacted
  • taxpayer relief

  • empirical work
  • industrial organization
  • bill archer
  • question remains
  • current tax

  • intangible investment
  • sales abroad
  • sophisticated econometrics
  • overlapping taxation
  • abroad relative

  • foreign corporations
  • investment companies
  • finance committee
  • beyond taxes
  • ably describe


    • This material may be derived from roughly machine-read images, and so is provided only to facilitate research.
    More information on Chapter Skim is available.