LEADER 03949nam 2200661Ia 450 001 9910454440503321 005 20210602182320.0 010 $a1-282-00490-5 010 $a9786612004902 010 $a0-226-34175-5 024 7 $a10.7208/9780226341750 035 $a(CKB)1000000000722576 035 $a(EBL)432237 035 $a(OCoLC)313494399 035 $a(SSID)ssj0000181710 035 $a(PQKBManifestationID)11179708 035 $a(PQKBTitleCode)TC0000181710 035 $a(PQKBWorkID)10160443 035 $a(PQKB)10151100 035 $a(StDuBDS)EDZ0000115723 035 $a(MiAaPQ)EBC432237 035 $a(DE-B1597)525058 035 $a(OCoLC)781292621 035 $a(DE-B1597)9780226341750 035 $a(Au-PeEL)EBL432237 035 $a(CaPaEBR)ebr10275466 035 $a(CaONFJC)MIL200490 035 $a(EXLCZ)991000000000722576 100 $a20000926d2001 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aInternational taxation and multinational activity$b[electronic resource] /$fedited by James R. Hines Jr 210 $aChicago, Ill. $cUniversity of Chicago Press$dc2001 215 $a1 online resource (285 p.) 225 0 $aNational Bureau of Economic Research Conference Report 300 $aDescription based upon print version of record. 311 $a0-226-34173-9 320 $aIncludes bibliographical references and indexes. 327 $tFrontmatter --$tContents --$tAcknowledgments --$tIntroduction --$t1. Has U.S. Investment Abroad Become More Sensitive to Tax Rates? --$t2. Tax Sparing and Direct Investment in Developing Countries --$t3. Does Corruption Relieve Foreign Investors of the Burden of Taxes and Capital Controls? --$t4. Transaction Type and the Effect of Taxes on the Distribution of Foreign Direct Investment in the United States --$t5. Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior? --$t6. Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices --$t7. The Impact of Transfer Pricing on Intrafirm Trade --$t8. International Taxation and the Location of Inventive Activity --$t9. Taxation and the Sources of Growth: Estimates from U.S. Multinational Corporations --$tContributors --$tAuthor Index --$tSubject Index 330 $aBecause the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe. 410 0$aNBER-Conference Report 606 $aInvestments, Foreign$vCongresses 606 $aInvestments, Foreign$xTaxation$vCongresses 608 $aElectronic books. 615 0$aInvestments, Foreign 615 0$aInvestments, Foreign$xTaxation 676 $a336.24/3 701 $aHines$b James R.$cJr.,$f1958-$0869394 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910454440503321 996 $aInternational taxation and multinational activity$92055554 997 $aUNINA