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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.
Introduction Alberto Giovannini, R. Glenn Hubbard, And Joel Slemrod
I. International Financial Management
1. Taxes And The Form Of Ownership Of Foreign Corporate Equity Roger H. Gordon And Joosung Jun Comment: Alberto Giovannini
2. Impacts Of Canadian And U.S. Tax Reform On The Financing Of Canadian Subsidiaries Of U.S. Parents Roy D. Hogg And Jack M. Mintz Comment: Neil Bruce
3. The Effects Of U.S. Tax Policy On The Income Repatriation Patterns Of U.S. Multinational Corporations Rosanne Altshuler And T. Scott Newlon
4. Taxation And Foreign Direct Investment In The United States: A Reconsideration Of The Evidence Alan J. Auerbach And Kevin Hassett Comment: James M. Poterba
5. On The Sensitivity Of R & D To Delicate Tax Changes: The Behavior Of U.S. Multinationals In The 1980s James R. Hines Jr.
Comment: Bronwyn H. Hall
6. The Role Of Taxes In Location And Sourcing Decisions G. Peter Wilson Comment: R. Glenn Hubbard
7. Explaining The Low Taxable Income Of Foreign-Controlled Companies In The United States Harry Grubert, Timothy Goodspeed, And Deborah Swenson Comment: Jeffrey K. Mackie-Mason
8. Income Shifting In U.S. Multinational Corporations David Harris, Randall Morck, Joel Slemrod, And Bernard Yeung Comment: John Mutti Contributors Author Index Subject Index