International Taxation and Multinational Activity (National Bureau of Economic Research Conference Report) - Hardcover

Hardcover

ISBN 10: 0226341739 ISBN 13: 9780226341736

Verlag: University of Chicago Press, 2001

Inhaltsangabe

Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international forms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.

Über diesen Titel

Über die Autorin bzw. den Autor

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.

Details zur Ausgabe

• Verlag: University of Chicago Press
• Erscheinungsdatum: 2001
• Sprache: Englisch
• ISBN 10: 0226341739
• ISBN 13: 9780226341736
• Einband: Tapa dura
• Anzahl der Seiten: 288
• Herausgeber: Hines James R.
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: Nicht verfügbar