http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Federal Taxation of the Pharmaceutical Industry
Effects on New Drug Development and Legislative Initiatives in the 109th Congress
Provides analysis of Federal tax burdens that impact the pharmaceutical industry. Reviews pharmaceutical industry characteristics and impact on tax burden, including heavy investment in R&D, advertising, and product promotion, competitive structure, dependence on patent protections, and extensive foreign operations; Federal income taxes paid by the pharmaceutical industry between 1990 and 2006; Federal tax burden on pharmaceutical v. other major industries between 2000 and 2006; and Federal tax policy and pharmaceutical R&D.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.