Taxing multinational corporations [[electronic resource] /] / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard

• Pubblicazione: Chicago, : University of Chicago Press, 1995
• Descrizione fisica: 1 online resource (126 p.)
• Disciplina: 336.2070973; 336.24/3; 336.243
• Soggetto topico: Corporations, American - Taxation; International business enterprises - Taxation
• Soggetto genere / forma: Electronic books.
• Altri autori: FeldsteinMartin S HinesJames R., Jr., <1958-> HubbardR. Glenn
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and indexes.
• Nota di contenuto: Front matter -- Contents -- Preface -- Introduction -- 1. Home-Country Effects of Outward Direct Investment -- 2. Tax Rules and the Effect of Foreign Direct Investment on U.S. National Income -- 3. Corporate Taxes and the Cost of Capital for U.S. Multinationals -- 4. The Importance of Income Shifting to the Design and Analysis of Tax Policy -- 5. Alternative Minimum Tax Rules and Multinational Corporations -- 6. Taxes, Technology Transfer, and R&D by Multinational Firms -- 7. Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances -- 8. Is Foreign Direct Investment Sensitive to Taxes? -- 9. The Tax Treatment of Interest and the Operations of U.S. Multinationals -- 10. International Accounting, Asymmetric Information, and Firm Investment -- Appendix -- Contributors -- Author Index -- Subject Index
• Sommario/riassunto: In 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.
• Titolo autorizzato: Taxing multinational corporations
• ISBN: 1-281-22335-2; 9786611223359; 0-226-24188-2
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910458453703321
• Lo trovi qui: Univ. Federico II
• Serie: National Bureau of Economic Research project report.