The Taxation of Multinational Corporations

ISBN-13: 9789401073103 / Angielski / Miękka / 2011 / 158 str.

Joel Slemrod

Opis

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.

Spis treści

Introduction. 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.