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The Taxation of Multinational Corporations

Author: Joel Slemrod
Publisher: Dordrecht : Springer Netherlands, 1996.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Database:WorldCat
Summary:
This volume presents state-of-the-art empirical and conceptual research on the taxation of multinational corporations. Topics include: rules for the allocation of interest expense between domestic (U.S.) and foreign-source income; compliance with the foreign tax provision of the U.S. tax code; an international comparison of the average effective rates of corporate taxation of multinationals; the effect of taxation  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Joel Slemrod
ISBN: 9789400918184 9400918186
OCLC Number: 851373153
Description: 1 online resource (168 pages)
Contents: The Taxation of Multinational Corporations --
United States Interest-Allocation Rules: Effects and Policy --
The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications --
Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States --
The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes --
What Do We Know About the Impact of Offshore Investment on the U.S. Economy? --
Free Trade Taxation and Protectionist Taxation.
Responsibility: edited by Joel Slemrod.
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Abstract:

This volume presents state-of-the-art empirical and conceptual research on the taxation of multinational corporations. Topics include: rules for the allocation of interest expense between domestic (U.S.) and foreign-source income; compliance with the foreign tax provision of the U.S. tax code; an international comparison of the average effective rates of corporate taxation of multinationals; the effect of taxation on foreign direct investment; and international tax policy reviewed in parallel with the theory of international trade. This book will be of interest to public finance economists, international tax attorneys, and tax practitioners.

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