Studies in International Taxation; Contents; Acknowledgments; Introduction; I. International Financial Management; II. Investment; III. Income Shifting; Contributors; Author Index; Subject Index
Summary
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 influen
