Taxing Multinational Corporations

Taxing Multinational Corporations

by Martin Feldstein
     
 

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In the increasingly global business environment of the 1990s, policymakers and executives of multinational corporations must make informed decisions based on a sound knowledge of U.S. and foreign tax policy. Written for a nontechnical audience, Taxing Multinational Corporations summarizes the up-to-the-minute research on the structure and effects of tax

Overview

In the increasingly global business environment of the 1990s, policymakers and executives of multinational corporations must make informed decisions based on a sound knowledge of U.S. and foreign tax policy. Written for a nontechnical audience, Taxing Multinational Corporations summarizes the up-to-the-minute research on the structure and effects of tax policies collected in The Effects of Taxation on Multinational Corporations. The book covers such practical issues as the impact of tax law on U.S. competitiveness, the volume and location of research and development spending, the extent of foreign direct investment, and the financial practices of multinational companies.

In ten succinct chapters, the book documents the channels through which tax policy in the United States and abroad affects plant and equipment investments, spending on research and development, the cost of debt and equity finance, and dividend repatriations by United States subsidiaries. It also discusses the impact of U.S. firms' outbound foreign investment on domestic and foreign economies. Especially useful to nonspecialists is an appendix that summarizes current United States rules for taxing international income.

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Booknews
For a nontechnical audience (executives, lawyers, accountants, policymakers), a summary of research on the structure and effects of tax policies. Covers issues including the impact of tax law on U.S. competitiveness, the volume and location of research and development spending, the extent of foreign direct investment, and the financial practices of multinational companies. An appendix summarizes current U.S. rules for taxing international income. Annotation c. Book News, Inc., Portland, OR (booknews.com)

Product Details

ISBN-13:
9780226241883
Publisher:
University of Chicago Press
Publication date:
12/01/2007
Series:
National Bureau of Economic Research Project Report
Sold by:
Barnes & Noble
Format:
NOOK Book
Pages:
124
File size:
818 KB

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