| Description |
1 online resource (338 pages) |
| Series |
National Bureau of Economic Research Project Report |
|
National Bureau of Economic Research project report.
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| Contents |
The Effects of Taxation on Multinational Corporations; Contents; Preface; Introduction; 1. Outward Direct Investment and the U.S. Economy; 2. The Effects of Outbound Foreign Direct Investment on the Domestic Capital Stock; 3. Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting; 4. The Impact of International Tax Rules on the Cost of Capital; 5. The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data; 6. The Alternative Minimum Tax and the Behavior of Multinational Corporations |
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7. Accounting Standards, Information Flow, and Firm Investment Behavior8. Taxes, Technology Transfer, and the R & D Activities of Multinational Firms; 9. Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals; 10. Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals; Contributors; Author Index; Subject Index |
| 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. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses o |
| Bibliography |
Includes bibliographical references and indexes |
| Notes |
English |
|
Print version record |
| Subject |
Capital market -- Congresses
|
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International business enterprises -- Finance -- Congresses
|
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International business enterprises -- Taxation -- Congresses
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Investments, Foreign -- Taxation -- Congresses
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Capital market
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International business enterprises -- Finance
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International business enterprises -- Taxation
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Investments, Foreign -- Taxation
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| Genre/Form |
Conference papers and proceedings
|
| Form |
Electronic book
|
| Author |
Hines, James R
|
|
Hubbard, R. Glenn
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| LC no. |
95006344 |
| ISBN |
9780226241876 |
|
0226241874 |
|
1281223360 |
|
9781281223364 |
|
9786611223366 |
|
6611223363 |
|
