The Effects of Taxation on Multinational Corporations.
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 economi...
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| Format: | Electronic eBook |
| Language: | English |
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Chicago :
University of Chicago Press,
1995.
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| Series: | National Bureau of Economic Research project report.
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| Subjects: | |
| Local Note: | ProQuest Ebook Central |
Table of Contents:
- The Effects of Taxation on Multinational Corporations; 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 Behavior8. 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.