LEADER 04989nam 2200757 a 450 001 9910809714503321 005 20200520144314.0 010 $a1-281-43106-0 010 $a9786611431068 010 $a0-226-70588-9 024 7 $a10.7208/9780226705880 035 $a(CKB)1000000000402345 035 $a(EBL)408484 035 $a(OCoLC)476229294 035 $a(SSID)ssj0000366549 035 $a(PQKBManifestationID)12101696 035 $a(PQKBTitleCode)TC0000366549 035 $a(PQKBWorkID)10415157 035 $a(PQKB)11109945 035 $a(SSID)ssj0000255732 035 $a(PQKBManifestationID)11204012 035 $a(PQKBTitleCode)TC0000255732 035 $a(PQKBWorkID)10217058 035 $a(PQKB)11458304 035 $a(MiAaPQ)EBC408484 035 $a(DE-B1597)535585 035 $a(OCoLC)824145615 035 $a(DE-B1597)9780226705880 035 $a(Au-PeEL)EBL408484 035 $a(CaPaEBR)ebr10230000 035 $a(CaONFJC)MIL143106 035 $a(EXLCZ)991000000000402345 100 $a19900105d1990 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aTaxation in the global economy /$fedited by Assaf Razin and Joel Slemrod 205 $a1st ed. 210 $aChicago $cUniversity of Chicago Press$dc1990 215 $a1 online resource (456 pages) $cillustrations 225 1 $aNational Bureau of Economic Research project report 300 $aDescription based upon print version of record. 311 0 $a0-226-70592-7 311 0 $a0-226-70591-9 320 $aIncludes bibliographical references and indexes. 327 $tFront matter --$tContents --$tPreface --$tIntroduction --$t1. Taxing International Income: An Analysis of the U.S. System and Its Economic Premises --$t2. U.S. Tax Policy and Direct Investment Abroad --$t3. Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-country Comparison --$t4. Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S. Petroleum Industry --$t5. Coming Home to America: Dividend Repatriations by U.S. Multinationals --$t6. International Spillovers of Taxation --$t7. International Trade Effects of Value-Added Taxation --$t8. Tax Incentives and International Capital Flows: The Case of the United States and Japan --$t9. Integration of International Capital Markets: The Size of Government and Tax Coordination --$t10. The Linkage between Domestic Taxes and Border Taxes --$t11. The Optimal Taxation of Internationally Mobile Capital in an Efficiency Wage Model --$tContributors --$tAuthor Index --$tSubject Index 330 $aThe increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems-such as self-defeating tax competition among member nations-will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well. 410 0$aNational Bureau of Economic Research project report. 606 $aIncome tax$zUnited States$xForeign income 606 $aCorporations, American$xTaxation 606 $aInternational business enterprises$xTaxation$zUnited States 615 0$aIncome tax$xForeign income. 615 0$aCorporations, American$xTaxation. 615 0$aInternational business enterprises$xTaxation 676 $a336.24/3 701 $aRazin$b Assaf$0121652 701 $aSlemrod$b Joel$0121080 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910809714503321 996 $aTaxation in the global economy$94099759 997 $aUNINA