Follow the money: how does industry pay programmers' salaries when the required intellectual property is offshored?

摘要: Abstract: There has been much discussion about offshoring in the computer and data-processing industries. For instance, issue of job shifts due to globalization software industry addressed a 2006 ACM report [ACM:06]. Complementary those discussions is intellectual property (IP), capital complement labor balance which drives our high-technology The underlying economic model -- involving taxation reimbursement workers from revenues that their products generate not explicated largely unknown community. This article presents income allocation role played by IP when jobs. We also explain why there such lack insight into economics software, investments made profits being accumulated, then becoming available for investing new projects. intent this make scientists aware preceding flow jobs computing actually IP. Especially ability create valuable greatly depends on prior technological prowess. processes allow be moved offshore are formally legal, although resulting accumulation massive tax havens drawing governmental attention putting pressure change regulations [ACM:06, pp.39, 256]. However, changes proposed ignore crucial generating capital. In addition advocating transparency transfer processes, one radical suggestion, namely eliminating corporate as way avoid distortion now driving outflow provides motivation keeping offshore. does address risk misappropriation offshoring, related but orthogonal issue; it only covers legal. That throughout pp.11+25]. Tax incentives, larger factor businesses than IP, cited report, taxhavens ignored pp.35,41,112,177, 188].