Taxes, Technology Transfer, and R&D by Multinational Firms
In: Taxing Multinational Corporations
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- James R. Hines, Jr. & R. Glenn Hubbard & Joel Slemrod, 1993.
"On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s,"
NBER Chapters, in: Studies in International Taxation, pages 149-194,
National Bureau of Economic Research, Inc.
- James R. Hines, Jr., 1991. "On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s," NBER Working Papers 3930, National Bureau of Economic Research, Inc.
- Wilfred J. Ethier & James R. Markusen, 2021.
"Multinational firms, technology diffusion and trade,"
World Scientific Book Chapters, in: BROADENING TRADE THEORY Incorporating Market Realities into Traditional Models, chapter 7, pages 131-158,
World Scientific Publishing Co. Pte. Ltd..
- Ethier, Wilfred J. & Markusen, James R., 1996. "Multinational firms, technology diffusion and trade," Journal of International Economics, Elsevier, vol. 41(1-2), pages 1-28, August.
- Wilfred J. Ethier & James R. Markusen, 1991. "Multinational Firms, Technology Diffusion and Trade," NBER Working Papers 3825, National Bureau of Economic Research, Inc.
- Ethier, W.J. & Markusen, J.R., 1993. "Multinational Firms, Technology Diffusion and Trade," ISER Discussion Paper 0303, Institute of Social and Economic Research, Osaka University.
- Kopits, George F, 1976. "Intra-firm Royalties Crossing Frontiers and Transfer-Pricing Behaviour," Economic Journal, Royal Economic Society, vol. 86(344), pages 791-805, December.
- Feldstein, Martin & Hines, James R. & Hubbard, R. Glenn (ed.), 1995. "The Effects of Taxation on Multinational Corporations," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226240954, August.
- M. Ishaq Nadiri, 1993. "Innovations and Technological Spillovers," NBER Working Papers 4423, National Bureau of Economic Research, Inc.
- James R. Hines, Jr., 1995.
"Taxes, Technology Transfer, and the R&D Activities of Multinational Firms,"
NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 225-252,
National Bureau of Economic Research, Inc.
- James R. Hines, Jr., 1994. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Working Papers 4932, National Bureau of Economic Research, Inc.
- repec:bla:scandj:v:92:y:1990:i:3:p:487-500 is not listed on IDEAS
- Magnus Blomström & Ari Kokko & Mario Zejan, 2000.
"Policies to Encourage Inflows of Technology through Foreign Multinationals,"
Palgrave Macmillan Books, in: Foreign Direct Investment, chapter 13, pages 203-220,
Palgrave Macmillan.
- Kokko, Ari & Blomstrom, Magnus, 1995. "Policies to encourage inflows of technology through foreign multinationals," World Development, Elsevier, vol. 23(3), pages 459-468, March.
- Magnus Blomstrom & Ari Kokko, 1993. "Policies to Encourage Inflows of Technology Through Foreign Multinationals," NBER Working Papers 4289, National Bureau of Economic Research, Inc.
- Hall, Bronwyn H., 1993. "R&D Tax Policy During the 1980s: Success of Failure?," Department of Economics, Working Paper Series qt8151h8tg, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Wang, Jian-Ye & Blomstrom, Magnus, 1992.
"Foreign investment and technology transfer : A simple model,"
European Economic Review, Elsevier, vol. 36(1), pages 137-155, January.
- Magnus Blomstrom & Jian-Ye Wang, 1989. "Foreign Investment and Technology Transfer: A Simple Model," NBER Working Papers 2958, National Bureau of Economic Research, Inc.
- James R. Hines & Eric M. Rice, 1994.
"Fiscal Paradise: Foreign Tax Havens and American Business,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 109(1), pages 149-182.
- James R. Hines, Jr. & Eric M. Rice, 1990. "Fiscal Paradise: Foreign Tax Havens and American Business," NBER Working Papers 3477, National Bureau of Economic Research, Inc.
- Hines, J.R. & Rice, E.M., 1990. "Fiscal Paradise: Foreign Tax Havens And American Business," Papers 56, Princeton, Woodrow Wilson School - Discussion Paper.
- Magnus Blomstrom, 1991. "Host Country Benefits of Foreign Investment," NBER Working Papers 3615, National Bureau of Economic Research, Inc.
- Grubert, Harry & Mutti, John, 1991. "Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making," The Review of Economics and Statistics, MIT Press, vol. 73(2), pages 285-293, May.
- Nadiri, M.I., 1993. "Innovations and Technological Spillovers," Working Papers 93-31, C.V. Starr Center for Applied Economics, New York University.
- Davidson, W H & McFetridge, Donald G, 1984. "International Technology Transactions and the Theory of the Firm," Journal of Industrial Economics, Wiley Blackwell, vol. 32(3), pages 253-264, March.
- Bronwyn H. Hall, 1993.
"R&D Tax Policy during the 1980s: Success or Failure?,"
NBER Chapters, in: Tax Policy and the Economy, Volume 7, pages 1-36,
National Bureau of Economic Research, Inc.
- Bronwyn H. Hall., 1993. "R&D Tax Policy During the 1980s: Success or Failure?," Economics Working Papers 93-208, University of California at Berkeley.
- Hall, Bronwyn H., 1993. "R&D Tax Policy During the 1980s: Success of Failure?," Department of Economics, Working Paper Series qt8151h8tg, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Giovannini, Alberto & Hubbard, R. Glenn & Slemrod, Joel (ed.), 1993. "Studies in International Taxation," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226297019, August.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- James R. Hines, Jr., 1995.
"Taxes, Technology Transfer, and the R&D Activities of Multinational Firms,"
NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 225-252,
National Bureau of Economic Research, Inc.
- James R. Hines, Jr., 1994. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Working Papers 4932, National Bureau of Economic Research, Inc.
- Christof Ernst & Katharina Richter & Nadine Riedel, 2014.
"Corporate taxation and the quality of research and development,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 694-719, August.
- Christof Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate Taxation and the Quality of Research and Development," CESifo Working Paper Series 4139, CESifo.
- Ernst, Christof & Richter, Katharina & Riedel, Nadine, 2013. "Corporate taxation and the quality of research and development," ZEW Discussion Papers 13-010, ZEW - Leibniz Centre for European Economic Research.
- Ernst, Christof & Richter, Katharina & Riedel, Nadine, 2013. "Corporate taxation and the quality of research and development," FZID Discussion Papers 66-2013, University of Hohenheim, Center for Research on Innovation and Services (FZID).
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- James R. Hines Jr., 2005.
"Do Tax Havens Flourish?,"
NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100,
National Bureau of Economic Research, Inc.
- James R. Hines Jr., 2004. "Do Tax Havens Flourish?," NBER Working Papers 10936, National Bureau of Economic Research, Inc.
- Mihir A. Desai & James R. Hines, Jr., 1996. ""Basket" Cases: International Joint Ventures After the Tax Reform Act of 1986," NBER Working Papers 5755, National Bureau of Economic Research, Inc.
- Desai, Mihir A. & Hines Jr., James R., 1999. ""Basket cases": Tax incentives and international joint venture participation by American multinational firms," Journal of Public Economics, Elsevier, vol. 71(3), pages 379-402, March.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "International Joint Ventures and the Boundaries of the Firm," NBER Working Papers 9115, National Bureau of Economic Research, Inc.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004.
"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
- Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Hines, James Jr, 2002.
"International taxation,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995,
Elsevier.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February.
- Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007.
"Why do firms hold so much cash? A tax-based explanation,"
Journal of Financial Economics, Elsevier, vol. 86(3), pages 579-607, December.
- C. Fritz Foley & Jay C. Hartzell & Sheridan Titman & Garry Twite, 2006. "Why do firms hold so much cash? A tax-based explanation," NBER Working Papers 12649, National Bureau of Economic Research, Inc.
- Hines, James R. Jr., 1999. "The Case against Deferral: A Deferential Reconsideration," National Tax Journal, National Tax Association, vol. 52(n. 3), pages 385-404, September.
- Fischer, Carolyn, 2006.
"Multinational taxation and international emissions trading,"
Resource and Energy Economics, Elsevier, vol. 28(2), pages 139-159, May.
- Fischer, Carolyn, 2001. "Multinational Taxation and International Emissions Trading," Discussion Papers 10816, Resources for the Future.
- Fischer, Carolyn, 2001. "Multinational Taxation and International Emissions Trading," RFF Working Paper Series dp-01-18, Resources for the Future.
- James R. Hines, Jr., 1994.
"No Place like Home: Tax Incentives and the Location of R&D by American Multinationals,"
NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 65-104,
National Bureau of Economic Research, Inc.
- James R. Hines, Jr., 1993. "No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Working Papers 4574, National Bureau of Economic Research, Inc.
- Jing Huang & Linda Krull & Rosemarie Ziedonis, 2020. "R&D Investments and Tax Incentives: The Role of Intra‐Firm Cross‐Border Collaboration," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2523-2557, December.
- Clausing, Kimberly A., 2003. "Tax-motivated transfer pricing and US intrafirm trade prices," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2207-2223, September.
- Mihir A. Desai & James R. Hines, Jr., 2001.
"The Uneasy Marriage of Export Incentives and the Income Tax,"
NBER Chapters, in: Tax Policy and the Economy, Volume 15, pages 41-94,
National Bureau of Economic Research, Inc.
- Mihir A. Desai & James R. Hines Jr., 2000. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Working Papers 8009, National Bureau of Economic Research, Inc.
- Griffith, Rachel & O'Connell, Martin & Miller, Helen, 2011. "Corporate taxes and the location of intellectual property," CEPR Discussion Papers 8424, C.E.P.R. Discussion Papers.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nbr:nberch:7727. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/nberrus.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.