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We discuss corporate tax effects on multinationals' R&D. Theoretically, we find that a host country's tax increase may boost local R&D expenditure: while R&D becomes deductible at a higher rate, this higher rate may not apply to all R&D returns. First, as R&D creates a public good within the MNE, some R&D returns are taxed at other countries' tax rates. Second, some of the R&D returns are taxed at a lower IP regime tax rate. The positive tax rate effect is empirically supported by country-by-country R&D data of U.S.-owned subsidiaries for countries that have an IP regime. [ABSTRACT FROM AUTHOR]

This article outlines various phases of the evolution of trade liberalization and globalization, and the changing division of labour in the world economy. It discusses how economic specialization and international trade have been shaped by power relations, corporate interests and national economic capacities. It explores the challenging implications of trade liberalization—accelerated, constrained and broadened by WTO rules and regulations—for developing countries. Earlier food security and industrialization efforts have thus been undermined. With competing demands on and inducements for rivals in a multipolar world, seen as a new Cold War, developing nations should mobilize for pacifist non-alignment. By cooperating better and not taking sides, the Global South will be better able to negotiate more effectively in their own collective and national interests. [ABSTRACT FROM AUTHOR]

The production and transfer of knowledge are essential for producing oil. In this paper, I examine the nexus between a subnational quasi-state publicly funded hydrocarbon research program and a novel knowledge-production regime and explore how this relationship resulted in the production of oil from Alberta's oilsands. In particular, the paper highlights the significance of the Alberta Oilsands Technology and Research Authority (AOSTRA), a quasi-public institution credited with financing research, which among other finding, made the in-situ oilsands' mining method steam-assisted gravity drainage (SAGD) commercially viable. SAGD proved essential in enlarging the Province's oil reserves, but this paper focuses on AOSTRA's novel intellectual property regime. Under that regime the intellectual property AOSTRA (the Provincial government) held the licensing rights to the research it funded and commanded its future revenues. In contrast to accounts of the development of the current mode of entrepreneurial knowledge production that emphasizes the new knowledge-enclosures of the biosphere, I suggest this was a novel system of knowledge-enclosure of the "necrosphere." I stress how this knowledge-production-transfer regime only emerged in Alberta because of the specific material characteristics of bitumen and the Provincial government's tripartite role as resource rentier, funder of the research, and owner of the resource. [ABSTRACT FROM AUTHOR]