| Description |
1 online resource (ix, 274 pages) : illustrations |
| Contents |
Has U.S. investment abroad become more sensitive to tax rates? / Rosanne Altshuler, Harry Grubert, and T. Scott Newlon -- Tax sparing and direct investment in developing countries / James R. Hines Jr. -- Does corruption relieve foreign investors of the burden of taxes and capital controls? / Shang-Jin Wei -- Transaction type and the effect of taxes on the distribution of foreign direct investment in the United States / Deborah L. Swenson -- Tax planning by companies and tax competition by governments / Harry Grubert -- Valuing deferral / Julie H. Collins, John R.M. Hand, and Douglas A. Shackelford -- Impact of transfer pricing on intrafirm trade / Kimberly A. Clausing -- International taxation and the location of inventive activity / James R. Hines Jr. and Adam B. Jaffe -- Taxation and the sources of growth / Jason G. Cummins |
| Summary |
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 |
| Notes |
"National Bureau of Economic Research"--Cover |
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"This research was presented and discussed in a series of meetings that culminated in a conference held in Cambridge, Massachusetts, on 14-15 November 1997"--Page ix |
| Bibliography |
Includes bibliographical references and indexes |
| Notes |
Print version record |
| Subject |
Investments, Foreign -- Congresses
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Investments, Foreign -- Taxation -- Congresses
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Investments, Foreign -- Congresses
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Investments, Foreign -- Taxation -- Congresses
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BUSINESS & ECONOMICS -- Investments & Securities -- General.
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Investments, Foreign
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Investments, Foreign -- Taxation
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Belastingpolitiek.
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Internationalisatie.
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Buitenlandse investeringen.
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Internationale ondernemingen.
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| Genre/Form |
Electronic books
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proceedings (reports)
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Conference papers and proceedings
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Conference papers and proceedings.
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Actes de congrès.
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| Form |
Electronic book
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| Author |
Hines, James R., Jr., 1958-
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National Bureau of Economic Research.
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| ISBN |
9780226341750 |
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0226341755 |
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