Taxing Multinational Corporations
In ten succinct chapters, the book documents the channels through which tax policy in the United States and abroad affects plant and equipment investments, spending on research and development, the cost of debt and equity finance, and dividend repatriations by United States subsidiaries. It also discusses the impact of U.S. firms' outbound foreign investment on domestic and foreign economies. Especially useful to nonspecialists is an appendix that summarizes current United States rules for taxing international income.
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
3: Corporate Taxes and the Cost of Capital for U.S. Multinationals
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.
James R. Hines, Jr., R. Glenn Hubbard.