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Taxation in the Global Economy

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The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and ...

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Overview

The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy?

Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come.

Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.

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Product Details

Table of Contents

Preface Introduction by Assaf Razin and Joel Slemrod
I. An Overview of the U.S. System of Taxing International Transactions
1. Taxing International Income: An Analysis of the U.S. System and Its Economic Premises Hugh J. Ault and David F. Bradford Comment: Daniel J. Frisch
II. Taxation and Multinationals
2. U.S. Tax Policy and Direct Investment Abroad Joosung Jun Comment: Michael P. Dooley
3. Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison Joel Slemrod Comment: David G. Hartman
4. Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S. Petroleum Industry Jean-Thomas Bernard and Robert J. Weiner Comment: Lorraine Eden
5. Coming Home to America: Dividend Repatriations by U.S. Multinationals James R. Hines, Jr., and R. Glenn Hubbard Comment: Mark A. Wolfson
III. The Effect of Taxation on Trade and Capital Flows
6. International Spillovers of Taxation Jacob A. Frenkel, Assaf Razin, and Steve Symansky Comment: Willem H. Buiter
7. International Trade Effects of Value-Added Taxation Martin Feldstein and Paul Krugman Comment: Avinash Dixit
8. Tax Incentives and International Capital Flows: The Case of the United States and Japan A. Lans Bovenberg, Krister Andersson, Kenji Aramaki, and Sheetal K. Chand Comment: Alan J. Auerbach
IV. Implications for Optimal Tax Policy
9. Integration of International Capital Markets: The Size of Government and Tax Coordination Assaf Razin and Efraim Sadka Comment: Jack M. Mintz
10. The Linkage between Domestic Taxes and Border Taxes Roger H. Gordon and James Levinsohn Comment: John Whalley
11. The Optimal Taxation of Internationally Mobile Capital in an Efficiency Wage Model John Douglas Wilson Comment: Lawrence F. Katz Contributors Author Index Subject Index

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