Coverart for item
The Resource Studies in international taxation

Studies in international taxation

Label
Studies in international taxation
Title
Studies in international taxation
Contributor
Subject
Language
eng
Summary
This book presents research on how taxes affect the investment and financing decisions of multinationals. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Giovannini, A
  • Hubbard, R.G
  • Slemrod, J
Series statement
A National Bureau of Economic Research project report
http://library.link/vocab/subjectName
  • foreign investment
  • tax policy
  • repatriation
  • research and development
  • MNE
  • CFC
  • income shifting
Label
Studies in international taxation
Instantiates
Publication
Contents
  • Taxes and the form of ownership of foreign corporate equity
  • Gordon, R.H.
  • Jun, J.
  • ; p. 13-46
  • Impacts of Canadian and U.S. tax reform on the financing of Canadian subsidiaries of U.S. parents
  • Hogg, R.D.
  • Mintz, J.M.
  • ; p. 47-76
  • The effects of U.S. tax policy on the income repatriation patterns of U.S. multinational corporations
  • Altshuler, R.
  • Newlon, T.S.
  • ; p. 77-115
  • Taxation and foreign direct investment in the United States : a reconsideration of the evidence
  • Auerbach, A.J.
  • Hassett, K.
  • ; p. 119-147
  • On the sensitivity of R&D to delicate tax changes : the behavior of U.S. multinationals in the 1980s
  • Hines, J.R. (Jr.)
  • ; p. 149-193
  • The role of taxes in location and sourcing decisions
  • Wilson, G.P.
  • ; p. 195-234
  • Explaining the low taxable income of foreign-controlled companies in the United States
  • Grubert, H.
  • Goodspeed, T.
  • Swenson, D.
  • ; p. 237-275
  • Income shifting in U.S. multinational corporations
  • Harris, D.
  • Morck, R.
  • Slemrod, J.
  • Yeung, B.
  • ; p. 277-307
Extent
ix, 321 p.
Isbn
9780226297026
Label
Studies in international taxation
Publication
Contents
  • Taxes and the form of ownership of foreign corporate equity
  • Gordon, R.H.
  • Jun, J.
  • ; p. 13-46
  • Impacts of Canadian and U.S. tax reform on the financing of Canadian subsidiaries of U.S. parents
  • Hogg, R.D.
  • Mintz, J.M.
  • ; p. 47-76
  • The effects of U.S. tax policy on the income repatriation patterns of U.S. multinational corporations
  • Altshuler, R.
  • Newlon, T.S.
  • ; p. 77-115
  • Taxation and foreign direct investment in the United States : a reconsideration of the evidence
  • Auerbach, A.J.
  • Hassett, K.
  • ; p. 119-147
  • On the sensitivity of R&D to delicate tax changes : the behavior of U.S. multinationals in the 1980s
  • Hines, J.R. (Jr.)
  • ; p. 149-193
  • The role of taxes in location and sourcing decisions
  • Wilson, G.P.
  • ; p. 195-234
  • Explaining the low taxable income of foreign-controlled companies in the United States
  • Grubert, H.
  • Goodspeed, T.
  • Swenson, D.
  • ; p. 237-275
  • Income shifting in U.S. multinational corporations
  • Harris, D.
  • Morck, R.
  • Slemrod, J.
  • Yeung, B.
  • ; p. 277-307
Extent
ix, 321 p.
Isbn
9780226297026

Library Locations

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