The effects of taxation on multinational corporations / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard.
1995
K4550.A6 E38 1995 (Mapit)
Available at Stacks
Formats
| Format | |
|---|---|
| BibTeX | |
| MARCXML | |
| TextMARC | |
| MARC | |
| DublinCore | |
| EndNote | |
| NLM | |
| RefWorks | |
| RIS |
Items
Details
Title
The effects of taxation on multinational corporations / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard.
Imprint
Chicago : University of Chicago Press, [1995]
Copyright
©1995
Description
ix, 324 pages : illustrations ; 24 cm.
Series
National Bureau of Economic Research project report.
Formatted Contents Note
Outward direct investment and the U.S. economy / Robert E. Lipsey
The effects of outbound foreign direct investment on the domestic capital stock / Martin Feldstein
Why is there corporate taxation in a small open economy? The role of transfer pricing and income shifting / Roger H. Gordon and Jeffrey K. MacKie-Mason
The impact of international tax rules on the cost of capital / Joosung Jun
The tax sensitivity of foreign direct investment : evidence from firm-level panel data / Jason G. Cummins and R. Glenn Hubbard
The alternative minimum tax and the behavior of multinational corporations / Andrew B. Lyon and Gerald Silverstein
Accounting standards, information flow, and firm investment behavior / Jason G. Cummins, Trevor S. Harris, and Kevin A. Hassett
Taxes, technology transfer and the R & D activities of multinational firms / James R. Hines, Jr.
Do repatriation taxes matter? Evidence from the tax returns of U.S. multinationals / Rosanne Altshuler, T. Scott Newlon, and William C. Randolph
Interest allocation rules, financing patterns, and the operations of U.S. multinationals / Kenneth A. Froot and James R. Hines, Jr.
The effects of outbound foreign direct investment on the domestic capital stock / Martin Feldstein
Why is there corporate taxation in a small open economy? The role of transfer pricing and income shifting / Roger H. Gordon and Jeffrey K. MacKie-Mason
The impact of international tax rules on the cost of capital / Joosung Jun
The tax sensitivity of foreign direct investment : evidence from firm-level panel data / Jason G. Cummins and R. Glenn Hubbard
The alternative minimum tax and the behavior of multinational corporations / Andrew B. Lyon and Gerald Silverstein
Accounting standards, information flow, and firm investment behavior / Jason G. Cummins, Trevor S. Harris, and Kevin A. Hassett
Taxes, technology transfer and the R & D activities of multinational firms / James R. Hines, Jr.
Do repatriation taxes matter? Evidence from the tax returns of U.S. multinationals / Rosanne Altshuler, T. Scott Newlon, and William C. Randolph
Interest allocation rules, financing patterns, and the operations of U.S. multinationals / Kenneth A. Froot and James R. Hines, Jr.
Summary
The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition.
This volume examines the effect of tax policy on international investment choices by presenting in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role of investment by multinational firms in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions. This state-of-the-art volume will be of interest to researchers in public finance and international economics and to policymakers concerned with tax policy and international investment issues.
This volume examines the effect of tax policy on international investment choices by presenting in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role of investment by multinational firms in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions. This state-of-the-art volume will be of interest to researchers in public finance and international economics and to policymakers concerned with tax policy and international investment issues.
Note
Papers presented at a conference held in January 1994.
This volume examines the effect of tax policy on international investment choices by presenting in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role of investment by multinational firms in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions. This state-of-the-art volume will be of interest to researchers in public finance and international economics and to policymakers concerned with tax policy and international investment issues.
This volume examines the effect of tax policy on international investment choices by presenting in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role of investment by multinational firms in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions. This state-of-the-art volume will be of interest to researchers in public finance and international economics and to policymakers concerned with tax policy and international investment issues.
Bibliography, etc. Note
Includes bibliographical references and indexes.
Location
STA
Call Number
K4550.A6 E38 1995
Language
English
ISBN
0226240959 (alkaline paper)
9780226240954 (alkaline paper)
9780226240954 (alkaline paper)
Record Appears in