Studies in International Taxation (National Bureau of Economic Research Project Report)

0 avg rating
( 0 ratings by Goodreads )
 
9780226297019: Studies in International Taxation (National Bureau of Economic Research Project Report)
View all copies of this ISBN edition:
 
 

As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today.

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.

The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.

"synopsis" may belong to another edition of this title.

From the Back Cover:

As the global economy continues to evolve, events such as the unification of European markets have prompted economists and policymakers to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess the effectiveness of existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The authors examine international financial management, business investment, and international income shifting. The first three papers focus on financial management. Chapter 1 analyzes how tax and non-tax factors affect the relative importance of portfolio equity investments versus foreign direct investments and finds that the composition of equity flows differs dramatically according to tax differences. The authors of the second chapter look at the impact of U.S. and Canadian tax reforms on the financing of U.S. multinationals operating in Canada. Chapter 3 uses new data from 1986 corporate income tax returns to examine the effects of taxes on decisions by foreign subsidiaries to repatriate dividends to U.S. parent corporations. The next three chapters address international business investment. The authors of Chapter 4 consider why most models fail to show how tax policy affects foreign direct investment, and they offer improved models. Chapter 5 models U.S. tax incentives for the level and location of R&D performed by multinationals, and reveals that changes in the after-tax price of R&D have a significant effect on spending decisions of U.S. multinationals. Chapter 6 offers descriptive evidencefrom a careful field study of location and sourcing decisions in nine U.S. multinational manufacturing corporations. The final two papers examine income shifting. In chapter 7, the authors consider the fact that foreign-controlled companies in the United States pay lower taxes than do domestically-controlled companies. Unlike other studies, this one uses firm-level data files, including the actual tax returns filed by foreign-controlled companies. The eighth paper quantitatively assesses the importance of income shifting of U.S. multinationals, using Compustat data for 1984 through 1988 as well as information from annual reports. This volume will guide the development of new theoretical models in public finance and international economics, as well as inform the ongoing policy debate about reforming the taxation of multinational businesses in the United States and abroad.

About the Author:

Joel Slemrod is Paul W. McCracken Collegiate Professor of Business Economics and Public Policy and Professor of Economics at the University of Michigan, where he is also Director of the Office of Tax Policy Research.

"About this title" may belong to another edition of this title.

Other Popular Editions of the Same Title

9780226297026: Studies in International Taxation (National Bureau of Economic Research Project Report)

Featured Edition

ISBN 10:  0226297020 ISBN 13:  9780226297026
Publisher: University of Chicago Press, 1996
Softcover

Top Search Results from the AbeBooks Marketplace

1.

Published by University of Chicago Press
ISBN 10: 0226297012 ISBN 13: 9780226297019
New Hardcover Quantity Available: 1
Seller:
Cloud 9 Books
(Wellington, FL, U.S.A.)
Rating
[?]

Book Description University of Chicago Press. Hardcover. Condition: New. 0226297012 New Condition. Seller Inventory # NEW7.0988336

More information about this seller | Contact this seller

Buy New
US$ 67.50
Convert Currency

Add to Basket

Shipping: US$ 4.99
Within U.S.A.
Destination, Rates & Speeds

2.

Published by University Of Chicago Press (1993)
ISBN 10: 0226297012 ISBN 13: 9780226297019
New Hardcover Quantity Available: 2
Seller:
Murray Media
(North Miami Beach, FL, U.S.A.)
Rating
[?]

Book Description University Of Chicago Press, 1993. Hardcover. Condition: New. Never used!. Seller Inventory # P110226297012

More information about this seller | Contact this seller

Buy New
US$ 94.94
Convert Currency

Add to Basket

Shipping: FREE
Within U.S.A.
Destination, Rates & Speeds

3.

Edited by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod
Published by University of Chicago press
ISBN 10: 0226297012 ISBN 13: 9780226297019
New Quantity Available: > 20
Seller:
INDOO
(Avenel, NJ, U.S.A.)
Rating
[?]

Book Description University of Chicago press. Condition: New. Brand New. Seller Inventory # 0226297012

More information about this seller | Contact this seller

Buy New
US$ 96.33
Convert Currency

Add to Basket

Shipping: US$ 3.60
Within U.S.A.
Destination, Rates & Speeds

4.

Giovannini, Alberto
ISBN 10: 0226297012 ISBN 13: 9780226297019
New Quantity Available: 10
Seller:
Paperbackshop-US
(Wood Dale, IL, U.S.A.)
Rating
[?]

Book Description 1993. HRD. Condition: New. New Book. Shipped from US within 10 to 14 business days. Established seller since 2000. Seller Inventory # TX-9780226297019

More information about this seller | Contact this seller

Buy New
US$ 96.92
Convert Currency

Add to Basket

Shipping: US$ 3.99
Within U.S.A.
Destination, Rates & Speeds

5.

Alberto Giovannini
Published by Univ Chicago
ISBN 10: 0226297012 ISBN 13: 9780226297019
New Hardcover Quantity Available: 1
Seller:
Rating
[?]

Book Description Univ Chicago. Condition: BRAND NEW. BRAND NEW Hardcover A Brand New Quality Book from a Full-Time Veteran Owned Bookshop in business since 1992!. Seller Inventory # 2736213

More information about this seller | Contact this seller

Buy New
US$ 102.95
Convert Currency

Add to Basket

Shipping: FREE
Within U.S.A.
Destination, Rates & Speeds

6.

ISBN 10: 0226297012 ISBN 13: 9780226297019
New Quantity Available: 1
Seller:
BennettBooksLtd
(San Diego, CA, U.S.A.)
Rating
[?]

Book Description Condition: New. New. Seller Inventory # S-0226297012

More information about this seller | Contact this seller

Buy New
US$ 108.13
Convert Currency

Add to Basket

Shipping: US$ 4.95
Within U.S.A.
Destination, Rates & Speeds

7.

Published by The University of Chicago Press, United States (1993)
ISBN 10: 0226297012 ISBN 13: 9780226297019
New Hardcover Quantity Available: 10
Seller:
Book Depository hard to find
(London, United Kingdom)
Rating
[?]

Book Description The University of Chicago Press, United States, 1993. Hardback. Condition: New. New.. Language: English . This book usually ship within 10-15 business days and we will endeavor to dispatch orders quicker than this where possible. Brand New Book. As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. 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. The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung. Seller Inventory # BTE9780226297019

More information about this seller | Contact this seller

Buy New
US$ 122.39
Convert Currency

Add to Basket

Shipping: FREE
From United Kingdom to U.S.A.
Destination, Rates & Speeds

8.

Alberto Giovannini (Editor), R. Glenn Hubbard (Editor), Joel Slemrod (Editor)
Published by University Of Chicago Press (1993)
ISBN 10: 0226297012 ISBN 13: 9780226297019
New Hardcover Quantity Available: 1
Seller:
Ergodebooks
(RICHMOND, TX, U.S.A.)
Rating
[?]

Book Description University Of Chicago Press, 1993. Hardcover. Condition: New. 1. Seller Inventory # DADAX0226297012

More information about this seller | Contact this seller

Buy New
US$ 119.85
Convert Currency

Add to Basket

Shipping: US$ 3.99
Within U.S.A.
Destination, Rates & Speeds

9.

Published by University of Chicago Press (1993)
ISBN 10: 0226297012 ISBN 13: 9780226297019
New Hardcover Quantity Available: 1
Seller:
Irish Booksellers
(Portland, ME, U.S.A.)
Rating
[?]

Book Description University of Chicago Press, 1993. Condition: New. book. Seller Inventory # M0226297012

More information about this seller | Contact this seller

Buy New
US$ 139.04
Convert Currency

Add to Basket

Shipping: FREE
Within U.S.A.
Destination, Rates & Speeds

10.

Giovannini, Alberto/ Hubbard, R. Glenn/ Slemrod, Joel (Editor)
Published by Univ of Chicago Pr (1993)
ISBN 10: 0226297012 ISBN 13: 9780226297019
New Hardcover Quantity Available: 1
Seller:
Revaluation Books
(Exeter, United Kingdom)
Rating
[?]

Book Description Univ of Chicago Pr, 1993. Hardcover. Condition: Brand New. 1st edition. 332 pages. 9.50x6.50x1.00 inches. In Stock. Seller Inventory # 0226297012

More information about this seller | Contact this seller

Buy New
US$ 172.42
Convert Currency

Add to Basket

Shipping: US$ 9.95
From United Kingdom to U.S.A.
Destination, Rates & Speeds