The Taxation of Multinational Corporations / Edition 1

The Taxation of Multinational Corporations / Edition 1

by Joel Slemrod
     
 

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… See more details below

Overview

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.

Product Details

ISBN-13:
9780792397199
Publisher:
Springer Netherlands
Publication date:
07/31/1996
Edition description:
Partly reprinted from INTERNATIONAL TAX AND PUBLIC FINANCE, 2:2-3, 1996
Pages:
168
Product dimensions:
6.40(w) x 9.30(h) x 0.70(d)

Table of Contents

Introduction1
United States Interest-Allocation Rules: Effects and Policy3
The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications33
Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States51
The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes81
What Do We Know About the Impact of Offshore Investment on the U.S. Economy?103
Free Trade Taxation and Protectionist Taxation133
Index153

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