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Taxing multinational corporations

Author: Martin S Feldstein; James R Hines; R Glenn Hubbard
Publisher: Chicago : University of Chicago Press, 1995.
Series: National Bureau of Economic Research project report.
Edition/Format:   Print book : EnglishView all editions and formats
Database:WorldCat
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  Read more...
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Martin S Feldstein; James R Hines; R Glenn Hubbard
ISBN: 0226240940 9780226240947
OCLC Number: 32015003
Description: x, 113 pages : illustrations ; 24 cm.
Contents: Home-country effects of outward direct investment / Robert E. Lipsey --
Tax rules and the effect of foreign direct investment on U.S. national income / Martin Feldstein --
Corporate taxes and the cost of capital for U.S. multinationals / Joosung Jun --
The importance of income shifting to the design and analysis of tax policy / Roger H. Gordon and Jeffrey K. MacKie-Mason --
Alternative minimum tax rules and multinational corporations / Andrew B. Lyon and Gerald Silverstein --
Taxes, technology transfer, and R & D by multinational firms / James R. Hines, Jr. --
Tax planning, timing effects, and the impact of repatriation taxes on dividend remittances / Rosanne Altshuler, T. Scott Newlon, and William C. Randolph --
Is foreign direct investment sensitive to taxes? / Jason G. Cummins and R. Glenn Hubbard --
The tax treatment of interest and the operations of U.S. multinationals / Kenneth A. Froot and James R. Hines, Jr. --
International accounting, asymmetric information, and firm investment / Jason G. Cummins, Trevor S. Harris, and Kevin A. Hassett.
Series Title: National Bureau of Economic Research project report.
Responsibility: edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard.
More information:

Abstract:

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.

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