http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Federal Taxation of the Pharmaceutical Industry and Legislative Initiatives to Modify It
Provides analysis of Federal tax burdens that impact the pharmaceutical industry. Covers Federal income taxes paid by the pharmaceutical industry between 1990 and 2000; reviews distinguishing characteristics of the pharmaceutical industry relevant to its tax burden, including heavy investment in R&D, advertising, and product promotion, competitive structure, dependence on patent protections, and extensive foreign operations; pharmaceutical industry deferral of Federal income taxes on foreign-source income and expensing of R&D and advertising spending; Federal tax policy and pharmaceutical R&D and legislation in the 108th Congress to modify the tax treatment of pharmaceutical firms.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.