cover of book
 

Studies in International Taxation
edited by Alberto Giovannini, R. Glenn Hubbard and Joel Slemrod
University of Chicago Press, 1993
Paper: 978-0-226-29702-6 | eISBN: 978-0-226-29703-3 | Cloth: 978-0-226-29701-9
Library of Congress Classification HJ2347.S78 1993
Dewey Decimal Classification 336.243

ABOUT THIS BOOK | TOC | REQUEST ACCESSIBLE FILE
ABOUT THIS BOOK
As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today.

The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies.

The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.

Reference metadata exposed for Zotero via unAPI.