Studies in International Taxation.
Title:
Studies in International Taxation.
Author:
Giovannini, Alberto.
ISBN:
9780226297033
Personal Author:
Physical Description:
1 online resource (336 pages)
Series:
National Bureau of Economic Research Project Report
Contents:
Studies in International Taxation -- Contents -- Acknowledgments -- Introduction -- I. International Financial Management -- 1. Taxes and the Form of Ownership of Foreign Corporate Equity -- 2. Impacts of Canadian and U.S. Tax Reform on the Financing of Canadian Subsidiaries of U.S. Parents -- 3. The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations -- II. Investment -- 4. Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence -- 5. On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s -- 6. The Role of Taxes in Location and Sourcing Decisions -- III. Income Shifting -- 7. Explaining the Low Taxable Income of Foreign- Controlled Companies in the United States -- 8. Income Shifting in U.S. Multinational Corporations -- Contributors -- Author Index -- Subject Index.
Abstract:
As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies. The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.
Local Note:
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2017. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
Genre:
Electronic Access:
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