LEADER 04276nam 2200697Ia 450 001 9910458453703321 005 20210602182447.0 010 $a1-281-22335-2 010 $a9786611223359 010 $a0-226-24188-2 024 7 $a10.7208/9780226241883 035 $a(CKB)1000000000401404 035 $a(EBL)408486 035 $a(OCoLC)437248216 035 $a(SSID)ssj0000255752 035 $a(PQKBManifestationID)11204013 035 $a(PQKBTitleCode)TC0000255752 035 $a(PQKBWorkID)10215730 035 $a(PQKB)10067478 035 $a(MiAaPQ)EBC408486 035 $a(DE-B1597)535797 035 $a(OCoLC)781254932 035 $a(DE-B1597)9780226241883 035 $a(Au-PeEL)EBL408486 035 $a(CaPaEBR)ebr10216940 035 $a(CaONFJC)MIL122335 035 $a(EXLCZ)991000000000401404 100 $a19950120d1995 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aTaxing multinational corporations$b[electronic resource] /$fedited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard 210 $aChicago $cUniversity of Chicago Press$d1995 215 $a1 online resource (126 p.) 225 1 $aA National Bureau of Economic Research project report 300 $aDescription based upon print version of record. 311 $a0-226-24094-0 320 $aIncludes bibliographical references and indexes. 327 $tFront matter --$tContents --$tPreface --$tIntroduction --$t1. Home-Country Effects of Outward Direct Investment --$t2. Tax Rules and the Effect of Foreign Direct Investment on U.S. National Income --$t3. Corporate Taxes and the Cost of Capital for U.S. Multinationals --$t4. The Importance of Income Shifting to the Design and Analysis of Tax Policy --$t5. Alternative Minimum Tax Rules and Multinational Corporations --$t6. Taxes, Technology Transfer, and R&D by Multinational Firms --$t7. Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances --$t8. Is Foreign Direct Investment Sensitive to Taxes? --$t9. The Tax Treatment of Interest and the Operations of U.S. Multinationals --$t10. International Accounting, Asymmetric Information, and Firm Investment --$tAppendix --$tContributors --$tAuthor Index --$tSubject Index 330 $aIn the increasingly global business environment of the 1990's, policymakers and executives of multinational corporations must make informed decisions based on a sound knowledge of U.S. and foreign tax policy. Written for a nontechnical audience, Taxing Multinational Corporations summarizes the up-to-the-minute research on the structure and effects of tax policies collected in The Effects of Taxation on Multinational Corporations. The book covers such practical issues as the impact of tax law on U.S. competitiveness, the volume and location of research and development spending, the extent of foreign direct investment, and the financial practices of multinational companies. In ten succinct chapters, the book documents the channels through which tax policy in the United States and abroad affects plant and equipment investments, spending on research and development, the cost of debt and equity finance, and dividend repatriations by United States subsidiaries. It also discusses the impact of U.S. firms' outbound foreign investment on domestic and foreign economies. Especially useful to nonspecialists is an appendix that summarizes current United States rules for taxing international income. 410 0$aNational Bureau of Economic Research project report. 606 $aCorporations, American$xTaxation 606 $aInternational business enterprises$xTaxation 608 $aElectronic books. 615 0$aCorporations, American$xTaxation. 615 0$aInternational business enterprises$xTaxation. 676 $a336.2070973 676 $a336.24/3 676 $a336.243 701 $aFeldstein$b Martin S$088785 701 $aHines$b James R.$cJr.,$f1958-$0869394 701 $aHubbard$b R. Glenn$0119121 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910458453703321 996 $aTaxing multinational corporations$91946276 997 $aUNINA