The Effects of Taxation on Multinational Corporations (National Bureau of Economic Research Project Report) - Hardcover

Hardcover

ISBN 10: 0226240959 ISBN 13: 9780226240954

Verlag: University of Chicago Press, 1995

Inhaltsangabe

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 economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the US economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.

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Über die Autorinnen und Autoren

James R. Hines is Richard A. Musgrave Collegiate Professor of Economics in the department of economics and Professor of Law at the University of Michigan Law School.

Martin Feldstein is professor of economics at Harvard University (on leave), and chairman of the Council of Economic Advisers.

James R. Hines is Richard A. Musgrave Collegiate Professor of Economics in the department of economics and Professor of Law at the University of Michigan Law School.

Martin Feldstein is professor of economics at Harvard University (on leave), and chairman of the Council of Economic Advisers.

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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 economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. This volume examines the effect of tax policy on international investment choices by presenting in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role of investment by multinational firms in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions. This state-of-the-art volume will be of interest to researchers in public finance and international economics and to policymakers concerned with tax policy and international investment issues.

Details zur Ausgabe

• Verlag: University of Chicago Press
• Erscheinungsdatum: 1995
• Sprache: Englisch
• ISBN 10: 0226240959
• ISBN 13: 9780226240954
• Einband: Tapa dura
• Anzahl der Seiten: 334
• Herausgeber: Feldstein Martin, Hines James R., Hubbard R. Glenn
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: Nicht verfügbar