International Taxation and Factor Allocation

国际税收和要素配置

• 批准号: 9209373
• 负责人: James Hines
• 金额: $ 8.28万
• 依托单位: National Bureau of Economic Research Inc
• 依托单位国家: 美国
• 项目类别: Continuing Grant
• 财政年份: 1992
• 资助国家: 美国
• 起止时间: 1992-08-01 至 1996-07-31
• 项目状态: 已结题
• 来源: https://www.nsf.gov/awardsearch/showAward?AWD_ID=9209373&HistoricalAwards=false
• 关键词: International; Taxation; Factor; Allocation

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.

本研究的目的是分析税收的影响， 国际商业活动地点制度和 劳动力、资本和研发等生产要素的使用。 税收效应在两个方面进行了分析。 首先是 美国R D活动的国内外区位 跨国公司。 由于美国税收的特殊性， 在20世纪80年代的变化中，税法引入了特定的公司 一些美国公司减少国内研发的动机 并将一些研发活动转移到国外。 的 研究利用国家科学调查的研发活动， 调查企业对这些问题的反应程度 激励 第二个背景是外资企业的区位决策 在美国做生意的公司外国投资者来自某些 外国很可能不敏感，或者至少不那么敏感。 比其他投资者对美国的税收义务更敏感。 税率 美国各州之间的差异很大，这项研究将 确定外国投资者对 州企业所得税税率的差异，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的反应。