| Description |
ix, 443 pages : illustrations ; 24 cm |
| Series |
A National Bureau of Economic Research project report |
|
National Bureau of Economic Research project report.
|
| Contents |
Machine derived contents note: 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 |
| Analysis |
Company tax |
|
International taxation |
|
Multinational corporations |
|
Overseas item |
|
Tax avoidance |
|
United States |
| Notes |
Includes index |
| Bibliography |
Includes bibliographical references and indexes |
| Subject |
Corporations, American -- Taxation.
|
|
Income tax -- United States -- Foreign income.
|
|
International business enterprises -- Taxation -- United States.
|
| Author |
Razin, Assaf.
|
|
Slemrod, Joel.
|
|
ebrary, Inc.
|
| LC no. |
90030262 |
| ISBN |
0226705919 |
|
