Authors: Joel Slemrod
ISBN-13: 9780792397199, ISBN-10: 0792397193
Format: Hardcover
Publisher: Springer-Verlag New York, LLC
Date Published: July 1996
Edition: (Non-applicable)
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.
Introduction | 1 | |
United States Interest-Allocation Rules: Effects and Policy | 3 | |
The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications | 33 | |
Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States | 51 | |
The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes | 81 | |
What Do We Know About the Impact of Offshore Investment on the U.S. Economy? | 103 | |
Free Trade Taxation and Protectionist Taxation | 133 | |
Index | 153 |