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位置和生产要素（如劳动力、资本和研发）的就业的影响。第一个问题是美国跨国公司在国外和国内进行研发活动的地点。由于20世纪80年代美国税收变化的某些方面，税法为一些美国公司引入了企业特有的激励措施，以减少其国内研发支出，并将一些研发活动设在国外。该研究使用了国家研发活动科学调查（National Science Survey of r&d）来调查企业对这些激励措施的反应程度。第二种情况是在美国开展业务的外国公司的选址决策。来自某些国家的外国投资者可能对美国的纳税义务不敏感，或者至少不像其他投资者那么敏感。美国各州之间的税率差异很大。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.