Cloth: 978-0-226-24095-4 | Electronic: 978-0-226-24187-6
DOI: 10.7208/chicago/9780226241876.001.0001
AVAILABLE FROM
University of Chicago Press (cloth, ebook)Barnes & Noble Nook
Brytewave (CafeScribe-Follett Higher Ed)
Chegg Inc
DeGruyter Multi-User Ebook Program
ebrary
EBSCO eBooks (formerly NetLibrary)
Google Play
ABOUT THIS BOOK
In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
AUTHOR BIOGRAPHY
TABLE OF CONTENTS
Preface
Introduction
1. Outward Direct Investment and the U.S. Economy
2. The Effects of Outbound Foreign Direct Investment on the Domestic Capital Stock
3. Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting
4. The Impact of International Tax Rules on the Cost of Capital
5. The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data
6. The Alternative Minimum Tax and the Behavior of Multinational Corporations
7. Accounting Standards, Information Flow, and Firm Investment Behavior
8. Taxes, Technology Transfer, and the R&D Activities of Multinational Firms
9. Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals
10. Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals
Contributors
Author Index
Subject Index