THE TAX TREATMENT OF RESEARCH-AND-DEVELOPMENT EXPENDITURES OF MULTINATIONAL-ENTERPRISES
成果类型：
Article
署名作者：
HUIZINGA, H
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(92)90033-C
发表日期：
1992
页码：
343-359
关键词：
摘要：
This paper investigates the tax treatment by national governments of R&D expenditures of multinational enterprises. In a noncooperative world, the international tax system is generally shown to discourage R&D investments by multinational firms. For the special case of symmetric corporate tax rates, the multinational is allowed to expense less than the total of its R&D expenses worldwide. Internationalization of the firm's operations and ownership is demonstrated to lead to less generous expensing rules within individual countries, and may even eliminate R&D tax deductions altogether.
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