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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
The effects of taxation on multinational corporations [[electronic resource] /] / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard
Pubbl/distr/stampa Chicago, : University of Chicago Press, c1995
Descrizione fisica 1 online resource (338 p.)
Disciplina 336.24/3
Altri autori (Persone) FeldsteinMartin S
HinesJames R., Jr., <1958->
HubbardR. Glenn
Collana A National Bureau of Economic Research project report
Soggetto topico Capital market
International business enterprises - Finance
International business enterprises - Taxation
Investments, Foreign - Taxation
Soggetto genere / forma Electronic books.
ISBN 1-281-22336-0
9786611223366
0-226-24187-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
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
Record Nr. UNINA-9910458503603321
Chicago, : University of Chicago Press, c1995
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The effects of taxation on multinational corporations [[electronic resource] /] / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard
The effects of taxation on multinational corporations [[electronic resource] /] / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard
Pubbl/distr/stampa Chicago, : University of Chicago Press, c1995
Descrizione fisica 1 online resource (338 p.)
Disciplina 336.24/3
Altri autori (Persone) FeldsteinMartin S
HinesJames R., Jr., <1958->
HubbardR. Glenn
Collana A National Bureau of Economic Research project report
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
ISBN 1-281-22336-0
9786611223366
0-226-24187-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
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
Record Nr. UNINA-9910784866803321
Chicago, : University of Chicago Press, c1995
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
International taxation and multinational activity [[electronic resource] /] / edited by James R. Hines Jr
International taxation and multinational activity [[electronic resource] /] / edited by James R. Hines Jr
Pubbl/distr/stampa Chicago, Ill., : University of Chicago Press, c2001
Descrizione fisica 1 online resource (285 p.)
Disciplina 336.24/3
Altri autori (Persone) HinesJames R., Jr., <1958->
Collana National Bureau of Economic Research Conference Report
Soggetto topico Investments, Foreign
Investments, Foreign - Taxation
Soggetto genere / forma Electronic books.
ISBN 1-282-00490-5
9786612004902
0-226-34175-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Frontmatter -- Contents -- Acknowledgments -- Introduction -- 1. Has U.S. Investment Abroad Become More Sensitive to Tax Rates? -- 2. Tax Sparing and Direct Investment in Developing Countries -- 3. Does Corruption Relieve Foreign Investors of the Burden of Taxes and Capital Controls? -- 4. Transaction Type and the Effect of Taxes on the Distribution of Foreign Direct Investment in the United States -- 5. Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior? -- 6. Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices -- 7. The Impact of Transfer Pricing on Intrafirm Trade -- 8. International Taxation and the Location of Inventive Activity -- 9. Taxation and the Sources of Growth: Estimates from U.S. Multinational Corporations -- Contributors -- Author Index -- Subject Index
Record Nr. UNINA-9910454440503321
Chicago, Ill., : University of Chicago Press, c2001
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
International taxation and multinational activity [[electronic resource] /] / edited by James R. Hines Jr
International taxation and multinational activity [[electronic resource] /] / edited by James R. Hines Jr
Pubbl/distr/stampa Chicago, Ill., : University of Chicago Press, c2001
Descrizione fisica 1 online resource (285 p.)
Disciplina 336.24/3
Altri autori (Persone) HinesJames R., Jr., <1958->
Collana National Bureau of Economic Research Conference Report
Soggetto topico Investments, Foreign
Investments, Foreign - Taxation
Soggetto non controllato taxes, tax, global, corporate, corporation, academic, scholarly, research, capital, money, financial, finance, economy, economics, economic, currency, wealth, income, national, government, policy, policymaker, taxation, pricing, borrowing, debt, foreign, investment, price, policies, developing, country, trade, stock, prices, multinational
ISBN 1-282-00490-5
9786612004902
0-226-34175-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Frontmatter -- Contents -- Acknowledgments -- Introduction -- 1. Has U.S. Investment Abroad Become More Sensitive to Tax Rates? -- 2. Tax Sparing and Direct Investment in Developing Countries -- 3. Does Corruption Relieve Foreign Investors of the Burden of Taxes and Capital Controls? -- 4. Transaction Type and the Effect of Taxes on the Distribution of Foreign Direct Investment in the United States -- 5. Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior? -- 6. Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices -- 7. The Impact of Transfer Pricing on Intrafirm Trade -- 8. International Taxation and the Location of Inventive Activity -- 9. Taxation and the Sources of Growth: Estimates from U.S. Multinational Corporations -- Contributors -- Author Index -- Subject Index
Record Nr. UNINA-9910782995403321
Chicago, Ill., : University of Chicago Press, c2001
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Taxing multinational corporations [[electronic resource] /] / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard
Taxing multinational corporations [[electronic resource] /] / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard
Pubbl/distr/stampa Chicago, : University of Chicago Press, 1995
Descrizione fisica 1 online resource (126 p.)
Disciplina 336.2070973
336.24/3
336.243
Altri autori (Persone) FeldsteinMartin S
HinesJames R., Jr., <1958->
HubbardR. Glenn
Collana A National Bureau of Economic Research project report
Soggetto topico Corporations, American - Taxation
International business enterprises - Taxation
Soggetto genere / forma Electronic books.
ISBN 1-281-22335-2
9786611223359
0-226-24188-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
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
Record Nr. UNINA-9910458453703321
Chicago, : University of Chicago Press, 1995
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Taxing multinational corporations [[electronic resource] /] / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard
Taxing multinational corporations [[electronic resource] /] / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard
Pubbl/distr/stampa Chicago, : University of Chicago Press, 1995
Descrizione fisica 1 online resource (126 p.)
Disciplina 336.2070973
336.24/3
336.243
Altri autori (Persone) FeldsteinMartin S
HinesJames R., Jr., <1958->
HubbardR. Glenn
Collana A National Bureau of Economic Research project report
Soggetto topico Corporations, American - Taxation
International business enterprises - Taxation
Soggetto non controllato business, corporations, multinationals, tax policy, taxation, competition, research and development, foreign direct investment, equipment, plants, manufacturing, debt, equity, finance, asymmetric information, international accounting, interest, technology, transfer, dividend remittances, repatriation taxes, income shifting, home country, nonfiction, economics, trade
ISBN 1-281-22335-2
9786611223359
0-226-24188-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
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
Record Nr. UNINA-9910784772603321
Chicago, : University of Chicago Press, 1995
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui