Research Catalog

Taxing multinational corporations

Title: Taxing multinational corporations / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard.
Publication: Chicago : University of Chicago Press, 1995.

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Status	Format	Access	Call Number	Item Location
Request for On-site Use Request Scan How do I pick up this item and when will it be ready?	Text	Request in advance	HD2753.A3 T388 1995	Off-site

Additional Authors

Description

x, 113 pages : illustrations; 24 cm.

Summary

In the increasingly global business environment of the 1990s, 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 up-to-the-minute research on the structure and effects of tax policies.
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 non-specialists is an appendix that summarizes current United States rules for taxing international income. The findings of this volume will be of immediate value to executives, lawyers, accountants, and all who seek a concise, thorough overview of international taxation. It is also of long-term value to scholars and policymakers as they debate reforms of international tax rules in the United States and elsewhere.

Series Statement

A National Bureau of Economic Research project report

Uniform Title

National Bureau of Economic Research project report.

Subjects

Bibliography (note)

Contents

Introduction / Martin Feldstein, James R. Hines, Jr. and R. Glenn Hubbard -- 1. Home-Country Effects of Outward Direct Investment / Robert E. Lipsey -- 2. Tax Rules and the Effect of Foreign Direct Investment on U.S. National Income / Martin Feldstein -- 3. Corporate Taxes and the Cost of Capital for U.S. Multinationals / Joosung Jun -- 4. The Importance of Income Shifting to the Design and Analysis of Tax Policy / Roger H. Gordon and Jeffrey K. MacKie-Mason -- 5. Alternative Minimum Tax Rules and Multinational Corporations / Andrew B. Lyon and Gerald Silverstein -- 6. Taxes, Technology Transfer, and R&D by Multinational Firms / James R. Hines, Jr. -- 7. Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances / Rosanne Altshuler, T. Scott Newlon and William C. Randolph -- 8. Is Foreign Direct Investment Sensitive to Taxes? / Jason G. Cummins and R. Glenn Hubbard --
9. The Tax Treatment of Interest and the Operations of U.S. Multinationals / Kenneth A. Froot and James R. Hines, Jr. -- 10. International Accounting, Asymmetric Information, and Firm Investment / Jason G. Cummins, Trevor S. Harris and Kevin A. Hassett -- Appendix / James R. Hines, Jr. and R. Glenn Hubbard.

ISBN

0226240940 (cloth : acid-free paper)

LCCN

95002789

OCLC

ocm32015003

Owning Institutions

Columbia University Libraries