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The effects of taxation on multinational corporations [[electronic resource] /] / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard



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Titolo: The effects of taxation on multinational corporations [[electronic resource] /] / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard Visualizza cluster
Pubblicazione: Chicago, : University of Chicago Press, c1995
Descrizione fisica: 1 online resource (338 p.)
Disciplina: 336.24/3
Soggetto topico: Capital market
International business enterprises - Finance
International business enterprises - Taxation
Investments, Foreign - Taxation
Soggetto non controllato: economics, 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
Altri autori: FeldsteinMartin S  
HinesJames R., Jr., <1958->  
HubbardR. Glenn  
Note generali: Papers presented at a conference held in January 1994.
Nota di bibliografia: Includes bibliographical references and indexes.
Nota di contenuto: Front matter -- Contents -- Preface -- Introduction -- 1. Outward Direct Investment and the U.S. Economy -- 2. The Effects of Outbound Foreign Direct Investment on the Domestic Capital Stock -- 3. Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting -- 4. The Impact of International Tax Rules on the Cost of Capital -- 5. The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data -- 6. The Alternative Minimum Tax and the Behavior of Multinational Corporations -- 7. Accounting Standards, Information Flow, and Firm Investment Behavior -- 8. Taxes, Technology Transfer, and the R&D Activities of Multinational Firms -- 9. Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals -- 10 .Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals -- Contributors -- Author Index -- Subject Index
Sommario/riassunto: The 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.
Titolo autorizzato: The effects of taxation on multinational corporations  Visualizza cluster
ISBN: 1-281-22336-0
9786611223366
0-226-24187-4
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910784866803321
Lo trovi qui: Univ. Federico II
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Serie: National Bureau of Economic Research project report.