13. R&D Capitalization Where Did We Go Wrong?

Chapters in this book

1. Frontmatter i
2. Contents vii
3. Prefatory Note xi
4. Introduction and Overview 1
5. I. Underlying Measurement Challenges
6. 1. Addressing the Challenges of Globalization in National Accounts 19
7. 2. Meaningful Information for Domestic Economies in the Light of Globalization 49
8. 3. National Accounts for a Global Economy 65
9. 4. Eliminating the Pass-Through 103
10. 5. Multinational Profit Shifting and Measures throughout Economic Accounts 153
11. 6. Strategic Movement of Intellectual Property within US Multinational Enterprises 209
12. 7. The Relationship between Tax Payments and MNE’s Patenting Activities and Implications for Real Economic Activity 237
13. II. Global Value Chains for Intermediate Products
14. 8. Accounting Frameworks for Global Value Chains 275
15. 9. Accounting for Firm Heterogeneity within US Industries 311
16. 10. The Role of Exporters and Domestic Producers in GVCs 347
17. 11. Measuring Bilateral Exports of Value Added 389
18. III. Globally Intangible Capital
19. 12. A Portrait of US Factoryless Goods Producers. 425
20. 13. R&D Capitalization Where Did We Go Wrong? 451
21. 14. Capturing International R&D Trade and Financing Flows 487
22. Contributors 541
23. Author Index 545
24. Subject Index 549