04584nam 2200733Ia 450 991045836840332120200520144314.01-281-22350-697866112235020-226-29703-910.7208/9780226297033(CKB)1000000000398869(EBL)408476(OCoLC)437248211(SSID)ssj0000252934(PQKBManifestationID)11219513(PQKBTitleCode)TC0000252934(PQKBWorkID)10185564(PQKB)10224250(MiAaPQ)EBC408476(DE-B1597)535589(OCoLC)781254927(DE-B1597)9780226297033(Au-PeEL)EBL408476(CaPaEBR)ebr10216981(CaONFJC)MIL122350(EXLCZ)99100000000039886919930218d1993 uy 0engurcn|||||||||txtccrStudies in international taxation[electronic resource] /edited by Alberto Giovannini, R. Glenn Hubbard, and Joel SlemrodChicago University of Chicago Press19931 online resource (336 p.)A National Bureau of Economic Research project reportDescription based upon print version of record.0-226-29701-2 Includes bibliographical references and indexes.Front matter --National Bureau of Economic Research --Relation of the Directors to the Work and Publications of the National Bureau of Economic Research --Contents --Acknowledgments --Introduction --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 --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 1980's --6. The Role of Taxes in Location and Sourcing Decisions --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 IndexAs 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.National Bureau of Economic Research project report.Capital levyIncome taxForeign incomeInternational business enterprisesTaxationInvestments, ForeignTaxationElectronic books.Capital levy.Income taxForeign income.International business enterprisesTaxation.Investments, ForeignTaxation.336.24/3336.243Giovannini Alberto111410Hubbard R. Glenn119121Slemrod Joel121080MiAaPQMiAaPQMiAaPQBOOK9910458368403321Studies in international taxation2218101UNINA