International Taxation and Factor Allocation

本研究的目的是分析税收制度对商业活动的国际定位以及劳动力、资本和研发等生产要素的利用的影响。税收影响在两种背景下进行分析。 首先是美国跨国公司研发活动的国外和国内地点。 由于 20 世纪 80 年代美国税收变化的特殊情况，税法针对一些美国公司引入了针对公司的激励措施，以减少其国内研发支出并将部分研发活动转移到国外。 该研究利用国家研发活动科学调查来调查企业对这些激励措施的反应程度。 第二个背景是在美国开展业务的外国公司的选址决定。来自某些国家的外国投资者可能对美国纳税义务不敏感，或者至少不如其他投资者那么敏感。 美国各州的税率差异很大。该研究将确定外国投资者对各州企业所得税税率差异的反应程度，以确定外国所得税制度的特点，使外国投资者对当地税收条件做出反应。

The purpose of this research is to analyze the effects of the tax system on the international location of business activity and the employment of productive factors such as labor, capital, and R & D. Tax effects are analyzed in two contexts. The first is the location, foreign and domestic, of the R & D activities of U.S. multinational firms. Owing to particular aspects of U.S. tax changes in the 1980's, the tax law introduced firm-specific incentives for some U.S. firms to reduce their domestic R & D expenditures and locate some of their R & D activity abroad. The research uses the National Science Survey of R & D activities to investigate the extent to which firms responded to these incentives. The second context is the location decision of foreign firms doing business in the U.S. Foreign investors from certain foreign countries are likely to be insensitive, or at least less sensitive than other investors to U.S. tax obligations. Tax rates vary considerably between states in the U.S. The study will determine the extent to which foreign investors respond to differences in state corporate income tax rates, in order to identify the features of foreign income tax systems that make foreign investors responsive to local tax conditions.