A National Bureau of Economic Research project report
Includes bibliographical references and indexes.
Taxing international income: analysis of U.S. system and its economic premises / Hugh J. Ault, David F. Bradford -- U.S. tax policy and direct investment abroad / Joosung Jun -- Tax effects on foreign direct investment in United States: evidence from a cross-country comparison / Joel Slemrod -- Multinational corporations, transfer prices, and taxes: evidence from U.S. petroleum industry / Jean-Thomas Bernard, Robert J. Weiner -- Coming home to America: dividend repatriations by U.S. multinationals / James R. Hines, R. Glenn Hubbard -- International spillovers of taxation / Jacob A. Frenkal, Assaf Razin, Steve Symansky -- International trade effects of value-added taxation / Martin Feldstein, Paul Krugman -- Tax incentives and international capital flows: case of United States and Japan / A. Lans Bovenberg, Krister Andersson, Kenji Aramaki, Sheetal K. Chand -- Integration of international capital markets: size of government and tax coordination / Assaf Razin, Efraim Sadka -- The linkage between domestic taxes and border taxes / Roger H. Gordon, James Levinsohn -- Optimal taxation of internationally mobile capital in an efficiency wage model / John Douglas Wilson.
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This volume includes eleven papers that were prepared as part of a research project on international aspects of taxation by the National Bureau of Economic Research. The papers examine the role of taxation in cross-border flows of capital and goods, the real and financial decisions of multinational corporations, and the implications of growing economic interdependance for a country's choice of a tax system.
University of South Alabama
Corporations, American-- Taxation.
Income tax-- United States-- Foreign income.
International business enterprises-- Taxation-- United States.