Taxing Multinational Corporations
Cloth $29.00
ISBN: 9780226240947
Published August 1995
Preface Introduction Martin Feldstein, James R. Hines, Jr., R. Glenn Hubbard. 1: Home-Country Effects of Outward Direct Investment Robert E. Lipsey 2: Tax Rules and the Effect of Foreign Direct Investment on U.S. National Income Martin Feldstein 3: Corporate Taxes and the Cost of Capital for U.S. Multinationals Joosung Jun 4: The Importance of Income Shifting to the Design and Analysis of Tax Policy Roger H. Gordon, Jeffrey K. MacKie-Mason. 5: Alternative Minimum Tax Rules and Multinational Corporations Andrew B. Lyon, Gerald Silverstein. 6: Taxes, Technology Transfer, and R&D by Multinational Firms James R. Hines, Jr 7: Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances Rosanne Altshuler, T. Scott Newlon, William C. Randolph. 8: Is Foreign Direct Investment Sensitive to Taxes? Jason G. Cummins, R. Glenn Hubbard. 9: The Tax Treatment of Interest and the Operations of U.S. Multinationals Kenneth A. Froot, James R. Hines, Jr. 10: International Accounting, Asymmetric Information, and Firm Investment Jason G. Cummins, Trevor S. Harris, Kevin A. Hassett. Appendix James R. Hines, Jr., R. Glenn Hubbard. Contributors Author Index Subject Index
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