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The taxation of multinational corporations

Author: Joel B Slemrod
Publisher: Dordrecht : Kluwer, 1996.
Edition/Format:   Print book : EnglishView all editions and formats
Database:WorldCat
Summary:

Presents empirical and conceptual research on the taxation of multinational corporations. This volume include topics on rules for the allocation of interest expense between domestic (US) and  Read more...

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Details

Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Joel B Slemrod
ISBN: 0792397193 9780792397199
OCLC Number: 615476611
Contents: Introduction. United States Interest-Allocation Rules: Effects and Policy; R. Altshuler, J.M. Mintz. The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications; M. Blumenthal, J.B. Slemrod. Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States; J.H. Collins, D.A. Shackelford. The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes; M.P. Devereux, H. Freeman. What Do We Know About the Impact of Offshore Investment on the U.S. Economy? E.E. Leamer. Free Trade Taxation and Protectionist Taxation; J.B. Slemrod. Index.
Responsibility: ed. by Joel B. Slemrod.
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