Taxation in the Global Economy /

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The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems-such as self-defeating tax competition among m...

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Detalles Bibliográficos
Otros Autores: Anderson, Krister (Contribuidor), Aramaki, Kenji (Contribuidor), Ault, Hugh J. (Contribuidor), Bernard, Jean-Thomas (Contribuidor), Bovenberg, A. Lans (Contribuidor), Bradford, David F. (Contribuidor), Chand, Sheetal K. (Contribuidor), Feldstein, Martin (Contribuidor), Frenkel, Jacob A. (Contribuidor), Gordon, Roger H. (Contribuidor), Hines, James R. (Contribuidor), Hubbard, R. Glenn (Contribuidor), Jun, Joosung (Contribuidor), Krugman, Paul (Contribuidor), Levinsohn, James (Contribuidor), Razin, Assaf (Contribuidor, Editor ), Sadka, Efraim (Contribuidor), Slemrod, Joel (Contribuidor, Editor ), Symansky, Steve (Contribuidor), Weiner, Robert J (Contribuidor), Wilson, John Douglas (Contribuidor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Chicago : University of Chicago Press, [2008]
Colección:National Bureau of Economic Research Project Report
Temas:
Corporations, American > Taxation.
Income tax > United States > Foreign income.
International business enterprises > Taxation > United States.
BUSINESS & ECONOMICS / General.
taxation, globalization, international, competition, investment, trade, relocation, capital, labor, income, equity, multinationals, tax policy, economy, economics, finance, business, nonfiction, petroleum, transfer prices, corporations, wages, efficiency, border taxes, government, regulation, japan, integration, incentives, value-added, dividends, repatriation.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Frontmatter
  • Contents
  • Preface
  • Introduction
  • I. An Overview of the U.S. System of Taxing International Transactions
  • 1. Taxing International Income: An Analysis of the U.S. System and Its Economic Premises
  • II. Taxation and Multinationals
  • 2. U.S. Tax Policy and Direct Investment Abroad
  • 3. Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-country Comparison
  • 4. Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S. Petroleum Industry
  • 5. Coming Home to America: Dividend Repatriations by U.S. Multinationals
  • III. The Effect of Taxation on Trade and Capital Flows
  • 6. International Spillovers of Taxation
  • 7. International Trade Effects of Value-Added Taxation
  • 8. Tax Incentives and International Capital Flows: The Case of the United States and Japan
  • IV. Implications for Optimal Tax Policy
  • 9. Integration of International Capital Markets: The Size of Government and Tax Coordination
  • 10. The Linkage between Domestic Taxes and Border Taxes
  • 11. The Optimal Taxation of Internationally Mobile Capital in an Efficiency Wage Model
  • Contributors
  • Author Index
  • Subject Index

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