Analysis of Domestic and Foreign Tax Treatment of Innovation and High Technology Firms. Volume 2. Approach and Findings

摘要

Current concerns about international competitiveness of American high technology firms have prompted the study to assess whether differences in individual tax provisions in the United States, West Germany, and Japan add up to a significant difference in overall tax treatment for high technology firms with particular characteristics or in particular business settings. The three-volume report presents the results of an analysis of both domestic and foreign tax treatment of innovation and high technology firms. Volume 2 presents the research approach, a synopsis of the national tax policies of the United States, West Germany, and Japan, a description of the development and the content of two tax simulation models used in the analysis, and a report of analytical results.