The Effects of Taxation on Multinational Corporations - Couverture rigide

Couverture rigide

ISBN 10 : 0226240959 ISBN 13 : 9780226240954

Editeur : University of Chicago Press, 1995

Synopsis

The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition.

In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.

A propos du livre

À propos des auteurs

Martin Feldstein (1939-2019) was the George F. Baker Professor of Economics at Harvard University. From 1977 to 2008 he was president and CEO of the National Bureau of Economic Research. He was chairman of President Ronald Reagan's Council of Economic Advisers from 1982 to 1984. In 2006 he was appointed to the President's Foreign Intelligence Advisory Board under George W. Bush, and in 2009 he was named to the President's Economic Recovery Advisory Board by Barack Obama. He was the editor of many books published by the University of Chicago Press.

James R. Hines is Richard A. Musgrave Collegiate Professor of Economics in the department of economics and Professor of Law at the University of Michigan Law School.

James R. Hines is Richard A. Musgrave Collegiate Professor of Economics in the department of economics and Professor of Law at the University of Michigan Law School.

Martin Feldstein is professor of economics at Harvard University (on leave), and chairman of the Council of Economic Advisers.

Détails de l'édition

• Éditeur: University of Chicago Press
• Date d'édition: 1995
• Langue: anglais
• ISBN 10: 0226240959
• ISBN 13: 9780226240954
• Reliure: Relié
• Nombre de pages: 334
• Éditeur: Feldstein Martin, Hines James R., Hubbard R. Glenn
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible