The Taxation of Multinational Corporations / Edition 1by Joel Slemrod
Pub. Date: 07/31/1996
Publisher: Springer Netherlands
This volume presents state-of-the-art empirical and conceptual research on the taxation of multinational corporations. Topics include: rules for the allocation of interest expense between domestic (U.S.) and foreign-source income; compliance with the foreign tax provision of the U.S. tax code; an international comparison of the average effective rates of corporate taxation of multinationals; the effect of taxation on foreign direct investment; and international tax policy reviewed in parallel with the theory of international trade. This book will be of interest to public finance economists, international tax attorneys, and tax practitioners.
- Springer Netherlands
- Publication date:
- Edition description:
- Partly reprinted from INTERNATIONAL TAX AND PUBLIC FINANCE, 2:2-3, 1996
- Product dimensions:
- 6.40(w) x 9.30(h) x 0.70(d)
Table of ContentsIntroduction. United States Interest-Allocation Rules: Effects and Policy; R. Altshuler, J.M. Mintz. The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications; M. Blumenthal, J.B. Slemrod. Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States; J.H. Collins, D.A. Shackelford. The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes; M.P. Devereux, H. Freeman. What Do We Know About the Impact of Offshore Investment on the U.S. Economy? E.E. Leamer. Free Trade Taxation and Protectionist Taxation; J.B. Slemrod. Index.
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