LEADER 04979nam 2200721Ia 450 001 9910784866803321 005 20210618001015.0 010 $a1-281-22336-0 010 $a9786611223366 010 $a0-226-24187-4 024 7 $a10.7208/9780226241876 035 $a(CKB)1000000000403942 035 $a(EBL)408520 035 $a(OCoLC)437248231 035 $a(SSID)ssj0000144604 035 $a(PQKBManifestationID)11163461 035 $a(PQKBTitleCode)TC0000144604 035 $a(PQKBWorkID)10145520 035 $a(PQKB)10693506 035 $a(MiAaPQ)EBC408520 035 $a(DE-B1597)535757 035 $a(OCoLC)781254227 035 $a(DE-B1597)9780226241876 035 $a(Au-PeEL)EBL408520 035 $a(CaPaEBR)ebr10216926 035 $a(CaONFJC)MIL122336 035 $a(EXLCZ)991000000000403942 100 $a19950208d1995 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 04$aThe effects of taxation on multinational corporations$b[electronic resource] /$fedited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard 210 $aChicago $cUniversity of Chicago Press$dc1995 215 $a1 online resource (338 p.) 225 1 $aA National Bureau of Economic Research project report 300 $aPapers presented at a conference held in January 1994. 311 0 $a0-226-24095-9 320 $aIncludes bibliographical references and indexes. 327 $tFront matter --$tContents --$tPreface --$tIntroduction --$t1. Outward Direct Investment and the U.S. Economy --$t2. The Effects of Outbound Foreign Direct Investment on the Domestic Capital Stock --$t3. Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting --$t4. The Impact of International Tax Rules on the Cost of Capital --$t5. The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data --$t6. The Alternative Minimum Tax and the Behavior of Multinational Corporations --$t7. Accounting Standards, Information Flow, and Firm Investment Behavior --$t8. Taxes, Technology Transfer, and the R&D Activities of Multinational Firms --$t9. Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals --$t10 .Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals --$tContributors --$tAuthor Index --$tSubject Index 330 $aThe tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions. 410 0$aNational Bureau of Economic Research project report. 606 $aCapital market$vCongresses 606 $aInternational business enterprises$xFinance$vCongresses 606 $aInternational business enterprises$xTaxation$vCongresses 606 $aInvestments, Foreign$xTaxation$vCongresses 610 $aeconomics, multinational corporations, globalization, united states, unintended effects, competitive strategies, allocation of capital, tax rules, taxation, government regulation, economists, policy, international trade, business, returns, repatriation, global commercial competition, market integration, financing decisions, finance, domestic stock, accounting standards, information flow. 615 0$aCapital market 615 0$aInternational business enterprises$xFinance 615 0$aInternational business enterprises$xTaxation 615 0$aInvestments, Foreign$xTaxation 676 $a336.24/3 701 $aFeldstein$b Martin S$088785 701 $aHines$b James R.$cJr.,$f1958-$01484669 701 $aHubbard$b R. Glenn$0119121 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910784866803321 996 $aThe effects of taxation on multinational corporations$93850566 997 $aUNINA