Portugal and the United States' new rates, compare and contrast the impact of tax policies on business development; some relationships to investigate: -as firm's taxes increase, they reduce R & D expenditure, decrease equipment & HR investment, and increase product/service price; -as individual's taxes increase, they, as consumers, have decreased disposable income and will adjust product/service expenditures. -how will participation in the supply chain of product/service and employment opportunity be impacted?