The Taxation of Multinational Corporations

Editors: Slemrod, Joel (Ed.)

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About this book

The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer paper has not been previously published. Altshuler and Mintz examine one aspect of the 1986 u. s. Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U. S. ) and foreign-source income. In the absence of rules, a parent with excess credits could reduce U. S. tax liability by allocating interest expense toward itself; thus reducing its taxable domestic income without any compensating increase in either the U. S. tax due on foreign-source income or the foreign tax due (which is independent of U. S. rules).

Table of contents (7 chapters)

  • Introduction

    Slemrod, Joel

    Pages 1-2

  • U.S. Interest-Allocation Rules: Effects and Policy

    Altshuler, Rosanne (et al.)

    Pages 3-31

  • The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications

    Blumentha, Marsha (et al.)

    Pages 33-49

  • Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States

    Collins, Julie H. (et al.)

    Pages 51-79

  • The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes

    Devereux, Michael P. (et al.)

    Pages 81-102

Buy this book

eBook $129.00
price for USA (gross)
  • ISBN 978-94-009-1818-4
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $199.00
price for USA
  • ISBN 978-0-7923-9719-9
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $169.00
price for USA
  • ISBN 978-94-010-7310-3
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
The Taxation of Multinational Corporations
Editors
  • Joel Slemrod
Copyright
1996
Publisher
Springer Netherlands
Copyright Holder
Kluwer Academic Publishers
eBook ISBN
978-94-009-1818-4
DOI
10.1007/978-94-009-1818-4
Hardcover ISBN
978-0-7923-9719-9
Softcover ISBN
978-94-010-7310-3
Edition Number
1
Number of Pages
VI, 158
Topics