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The Resource International taxation and multinational activity

International taxation and multinational activity

Label
International taxation and multinational activity
Title
International taxation and multinational activity
Contributor
Subject
Language
eng
Summary
This book contains nine papers that were prepared as part of a research project on the impact of taxation on international capital flows, undertaken by the National Bureau of Economic Research. These papers present quantitative findings concerning the effects of taxation on foreign direct investment, international tax avoidance, and international productivity spillovers
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Hines, J.R. (Jr.)
http://library.link/vocab/subjectName
  • MNE
  • international tax law
  • tax rate
  • foreign investment
  • tax sparing credit
  • corruption
  • tax avoidance
  • tax policy
  • developing countries
  • international tax planning
  • tax competition
  • deferral
  • transfer pricing
Label
International taxation and multinational activity
Instantiates
Publication
Contents
  • Introduction
  • Hines, J.R. (Jr.)
  • ; p. 1-8
  • Has U.S. investment abroad become more sensitive to tax rates?
  • Altshuler, R.
  • Grubert, H.
  • Newlon, T.S.
  • ; p. 9-38
  • Tax sparing and direct investment in developing countries
  • Hines, J.R. (Jr.)
  • ; p. 39-71
  • Does corruption relieve foreign investors of the burden of taxes and capital controls?
  • Wei, S-J.
  • 73- 88
  • Transaction type and the effect of taxes on the distribution of foreign direct investment in the United States
  • Swenson, D.L.
  • ; p. 89-112
  • Tax planning by companies and tax competition by governments : is there evidence of changes in behavior?
  • Grubert, H.
  • ; p. 113-142
  • Valuing deferral : the effect of permanently reinvested foreign earnings on stock prices
  • Collins, J.H.
  • Hand, J.R.M.
  • Shackelford, D.A.
  • ; p. 143-171
  • The impact of transfer pricing on intrafirm trade
  • Clausing, K.A.
  • ; p. 173-199
  • International taxation and the location of inventive activity
  • Hines, J.R. (Jr.)
  • Jaffe, A.B.
  • ; p. 201-229
  • Taxation of the sources of growth : estimates from U.S. multinational corporations
  • Cummins, J.G.
  • ; p. 231-263
Extent
ix, 271 p.
Isbn
9780226341736
Label
International taxation and multinational activity
Publication
Contents
  • Introduction
  • Hines, J.R. (Jr.)
  • ; p. 1-8
  • Has U.S. investment abroad become more sensitive to tax rates?
  • Altshuler, R.
  • Grubert, H.
  • Newlon, T.S.
  • ; p. 9-38
  • Tax sparing and direct investment in developing countries
  • Hines, J.R. (Jr.)
  • ; p. 39-71
  • Does corruption relieve foreign investors of the burden of taxes and capital controls?
  • Wei, S-J.
  • 73- 88
  • Transaction type and the effect of taxes on the distribution of foreign direct investment in the United States
  • Swenson, D.L.
  • ; p. 89-112
  • Tax planning by companies and tax competition by governments : is there evidence of changes in behavior?
  • Grubert, H.
  • ; p. 113-142
  • Valuing deferral : the effect of permanently reinvested foreign earnings on stock prices
  • Collins, J.H.
  • Hand, J.R.M.
  • Shackelford, D.A.
  • ; p. 143-171
  • The impact of transfer pricing on intrafirm trade
  • Clausing, K.A.
  • ; p. 173-199
  • International taxation and the location of inventive activity
  • Hines, J.R. (Jr.)
  • Jaffe, A.B.
  • ; p. 201-229
  • Taxation of the sources of growth : estimates from U.S. multinational corporations
  • Cummins, J.G.
  • ; p. 231-263
Extent
ix, 271 p.
Isbn
9780226341736

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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