Taxation in the Global Economy

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ISBN: 9780226705880

Preface
Introduction by Assaf Razin and Joel Slemrod
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
Hugh J. Ault and David F. Bradford
Comment: Daniel J. Frisch
II. Taxation and Multinationals
2. U.S. Tax Policy and Direct Investment Abroad
Joosung Jun
Comment: Michael P. Dooley
3. Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison
Joel Slemrod
Comment: David G. Hartman
4. Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S. Petroleum Industry
Jean-Thomas Bernard and Robert J. Weiner
Comment: Lorraine Eden
5. Coming Home to America: Dividend Repatriations by U.S. Multinationals
James R. Hines, Jr., and R. Glenn Hubbard
Comment: Mark A. Wolfson
III. The Effect of Taxation on Trade and Capital Flows
6. International Spillovers of Taxation
Jacob A. Frenkel, Assaf Razin, and Steve Symansky
Comment: Willem H. Buiter
7. International Trade Effects of Value-Added Taxation
Martin Feldstein and Paul Krugman
Comment: Avinash Dixit
8. Tax Incentives and International Capital Flows: The Case of the United States and Japan
A. Lans Bovenberg, Krister Andersson, Kenji Aramaki, and Sheetal K. Chand
Comment: Alan J. Auerbach
IV. Implications for Optimal Tax Policy
9. Integration of International Capital Markets: The Size of Government and Tax Coordination
Assaf Razin and Efraim Sadka
Comment: Jack M. Mintz
10. The Linkage between Domestic Taxes and Border Taxes
Roger H. Gordon and James Levinsohn
Comment: John Whalley
11. The Optimal Taxation of Internationally Mobile Capital in an Efficiency Wage Model
John Douglas Wilson
Comment: Lawrence F. Katz
Contributors
Author Index
Subject Index