<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>02154nam a2200421 a 4500</leader>
  <controlfield tag="001">ebr10495441</controlfield>
  <controlfield tag="003">CaPaEBR</controlfield>
  <controlfield tag="006">m        u        </controlfield>
  <controlfield tag="007">cr cn|||||||||</controlfield>
  <controlfield tag="008">971118s1997    dcu     sb    101 0 eng d</controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="z">   97045343 </subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="z">030906368X</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="z">9780309063685</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">CaPaEBR</subfield>
    <subfield code="c">CaPaEBR</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(OCoLC)42854180</subfield>
  </datafield>
  <datafield tag="043" ind1=" " ind2=" ">
    <subfield code="a">n-us---</subfield>
  </datafield>
  <datafield tag="050" ind1="1" ind2="4">
    <subfield code="a">HD2753.U6</subfield>
    <subfield code="b">B64 1997eb</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="4">
    <subfield code="a">336.24/3/0973</subfield>
    <subfield code="2">21</subfield>
  </datafield>
  <datafield tag="245" ind1="0" ind2="0">
    <subfield code="a">Borderline case</subfield>
    <subfield code="h">[electronic resource] :</subfield>
    <subfield code="b">international tax policy, corporate research and development, and investment /</subfield>
    <subfield code="c">edited by James M. Poterba.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Washington, D.C. :</subfield>
    <subfield code="b">National Academy Press,</subfield>
    <subfield code="c">1997.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">ix, 158 p.</subfield>
  </datafield>
  <datafield tag="490" ind1="1" ind2=" ">
    <subfield code="a">U.S. industry, restructuring and renewal</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">"Board on Science, Technology, and Economic Policy, National Research Council."</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Papers presented at a conference held at the National Academy of Sciences in Washington, D.C., on February 14, 1997.</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Includes bibliographical references and index.</subfield>
  </datafield>
  <datafield tag="505" ind1="0" ind2=" ">
    <subfield code="a">section 1. International tax policy and technology investments -- section 2. Industry perspectives on the impact of international tax rules -- section 3. Tax reform : prescriptions and prospects.</subfield>
  </datafield>
  <datafield tag="533" ind1=" " ind2=" ">
    <subfield code="a">Electronic reproduction.</subfield>
    <subfield code="b">Palo Alto, Calif. :</subfield>
    <subfield code="c">ebrary,</subfield>
    <subfield code="d">2013.</subfield>
    <subfield code="n">Available via World Wide Web.</subfield>
    <subfield code="n">Access may be limited to ebrary affiliated libraries.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">International business enterprises</subfield>
    <subfield code="x">Taxation</subfield>
    <subfield code="z">United States</subfield>
    <subfield code="v">Congresses.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Research, Industrial</subfield>
    <subfield code="x">Taxation</subfield>
    <subfield code="z">United States</subfield>
    <subfield code="v">Congresses.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Research and development tax credit</subfield>
    <subfield code="z">United States</subfield>
    <subfield code="v">Congresses.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Capital investments</subfield>
    <subfield code="z">United States</subfield>
    <subfield code="v">Congresses.</subfield>
  </datafield>
  <datafield tag="655" ind1=" " ind2="7">
    <subfield code="a">Electronic books.</subfield>
    <subfield code="2">local</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Poterba, James M.</subfield>
  </datafield>
  <datafield tag="710" ind1="2" ind2=" ">
    <subfield code="a">National Research Council (U.S.).</subfield>
    <subfield code="b">Board on Science, Technology, and Economic Policy.</subfield>
  </datafield>
  <datafield tag="710" ind1="2" ind2=" ">
    <subfield code="a">ebrary, Inc.</subfield>
  </datafield>
  <datafield tag="830" ind1=" " ind2="0">
    <subfield code="a">U.S. industry, restructuring and renewal.</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="0">
    <subfield code="u">http://site.ebrary.com/lib/rucke/Doc?id=10495441</subfield>
    <subfield code="z">An electronic book accessible through the World Wide Web; click to view</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">241139</subfield>
    <subfield code="d">241139</subfield>
  </datafield>
</record>
