LEADER 04721nam 2200781Ia 450 001 9910969305003321 005 20200520144314.0 010 $a9786611223502 010 $a9781281223500 010 $a1281223506 010 $a9780226297033 010 $a0226297039 024 7 $a10.7208/9780226297033 035 $a(CKB)1000000000398869 035 $a(EBL)408476 035 $a(OCoLC)437248211 035 $a(SSID)ssj0000252934 035 $a(PQKBManifestationID)11219513 035 $a(PQKBTitleCode)TC0000252934 035 $a(PQKBWorkID)10185564 035 $a(PQKB)10224250 035 $a(MiAaPQ)EBC408476 035 $a(DE-B1597)535589 035 $a(OCoLC)781254927 035 $a(DE-B1597)9780226297033 035 $a(Au-PeEL)EBL408476 035 $a(CaPaEBR)ebr10216981 035 $a(CaONFJC)MIL122350 035 $a(Perlego)1972230 035 $a(EXLCZ)991000000000398869 100 $a19930218d1993 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aStudies in international taxation /$fedited by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod 205 $a1st ed. 210 $aChicago $cUniversity of Chicago Press$d1993 215 $a1 online resource (viii, 321 pages) $cillustrations 225 1 $aA National Bureau of Economic Research project report 300 $aDescription based upon print version of record. 311 0 $a9780226297019 311 0 $a0226297012 320 $aIncludes bibliographical references and indexes. 327 $tFront matter --$tNational Bureau of Economic Research --$tRelation of the Directors to the Work and Publications of the National Bureau of Economic Research --$tContents --$tAcknowledgments --$tIntroduction --$t1. Taxes and the Form of Ownership of Foreign Corporate Equity --$t2. Impacts of Canadian and U.S. Tax Reform on the Financing of Canadian Subsidiaries of U.S. Parents --$t3. The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U. S . Multinational Corporations --$t4. Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence --$t5. On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980's --$t6. The Role of Taxes in Location and Sourcing Decisions --$t7. Explaining the Low Taxable Income of Foreign-Controlled Companies in the United States --$t8. Income Shifting in U.S. Multinational Corporations --$tContributors --$tAuthor Index --$tSubject Index 330 $aAs a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies. The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung. 410 0$aNational Bureau of Economic Research project report. 606 $aCapital levy 606 $aIncome tax$xForeign income 606 $aInternational business enterprises$xTaxation 606 $aInvestments, Foreign$xTaxation 615 0$aCapital levy. 615 0$aIncome tax$xForeign income. 615 0$aInternational business enterprises$xTaxation. 615 0$aInvestments, Foreign$xTaxation. 676 $a336.24/3 676 $a336.243 701 $aGiovannini$b Alberto$0111410 701 $aHubbard$b R. Glenn$0119121 701 $aSlemrod$b Joel$0121080 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910969305003321 996 $aStudies in international taxation$94356792 997 $aUNINA