The Effects of Taxation on Multinational Corporations.

The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economi...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Feldstein, Martin
Otros Autores: Hines, James R., Hubbard, R. Glenn
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Chicago : University of Chicago Press, 1995.
Colección:National Bureau of Economic Research project report.
Temas:
Capital market > Congresses.
International business enterprises > Finance > Congresses.
International business enterprises > Taxation > Congresses.
Investments, Foreign > Taxation > Congresses.
Marché financier > Congrès.
Entreprises multinationales > Finances > Congrès.
Entreprises multinationales > Impôts > Congrès.
Investissements étrangers > Impôts > Congrès.
Capital market
International business enterprises > Finance
International business enterprises > Taxation
Investments, Foreign > Taxation
economics, multinational corporations, globalization, united states, unintended effects, competitive strategies, allocation of capital, tax rules, taxation, government regulation, economists, policy, international trade, business, returns, repatriation, global commercial competition, market integration, financing decisions, finance, domestic stock, accounting standards, information flow.
Conference papers and proceedings
Acceso en línea:Texto completo
Tabla de Contenidos:
  • The Effects of Taxation on Multinational Corporations; Contents; Preface; Introduction; 1. Outward Direct Investment and the U.S. Economy; 2. The Effects of Outbound Foreign Direct Investment on the Domestic Capital Stock; 3. Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting; 4. The Impact of International Tax Rules on the Cost of Capital; 5. The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data; 6. The Alternative Minimum Tax and the Behavior of Multinational Corporations.
  • 7. Accounting Standards, Information Flow, and Firm Investment Behavior8. Taxes, Technology Transfer, and the R & D Activities of Multinational Firms; 9. Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals; 10. Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals; Contributors; Author Index; Subject Index.

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