Studies in international taxation

Author(s)

• Giovannini, Alberto
• Hubbard, R. Glenn
• Slemrod, Joel

Bibliographic Information

Studies in international taxation

edited by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod

（A National Bureau of Economic Research project report）

University of Chicago Press, 1993

Note

Includes bibliographical references and indexes

Description and Table of Contents

Description

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.

Table of Contents

Introduction Alberto Giovannini, R. Glenn Hubbard, And Joel Slemrod I. International Financial Management 1. Taxes And The Form Of Ownership Of Foreign Corporate Equity Roger H. Gordon And Joosung Jun Comment: Alberto Giovannini 2. Impacts Of Canadian And U.S. Tax Reform On The Financing Of Canadian Subsidiaries Of U.S. Parents Roy D. Hogg And Jack M. Mintz Comment: Neil Bruce 3. The Effects Of U.S. Tax Policy On The Income Repatriation Patterns Of U.S. Multinational Corporations Rosanne Altshuler And T. Scott Newlon II. Investment 4. Taxation And Foreign Direct Investment In The United States: A Reconsideration Of The Evidence Alan J. Auerbach And Kevin Hassett Comment: James M. Poterba 5. On The Sensitivity Of R & D To Delicate Tax Changes: The Behavior Of U.S. Multinationals In The 1980s James R. Hines Jr. Comment: Bronwyn H. Hall 6. The Role Of Taxes In Location And Sourcing Decisions G. Peter Wilson Comment: R. Glenn Hubbard III. Income-Shifting 7. Explaining The Low Taxable Income Of Foreign-Controlled Companies In The United States Harry Grubert, Timothy Goodspeed, And Deborah Swenson Comment: Jeffrey K. Mackie-Mason 8. Income Shifting In U.S. Multinational Corporations David Harris, Randall Morck, Joel Slemrod, And Bernard Yeung Comment: John Mutti Contributors Author Index Subject Index

by "Nielsen BookData"

Details

• NCID: BA20776077
• ISBN:
  • 0226297012
• LCCN: 93009797
• Country Code: us
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Chicago ; London
• Pages/Volumes: ix, 321 p.
• Size: 24 cm
• Classification:
  • NDC9 : 345.3
  • LCC : HJ2347
  • DC20 : 336.24/3
• Subject Headings:
  • LCSH : International business enterprises -- Taxation
  • LCSH : Income tax -- Foreign income
  • LCSH : Investments, Foreign -- Taxation
  • LCSH : Capital levy
• Parent Bibliography ID:
  • BA00157516