Съдържание:
  • Outward direct investment and the U.S. economy / Robert E. Lipsey
  • The effects of outbound foreign direct investment on the domestic capital stock / Martin Feldstein
  • Why is there corporate taxation in a small open economy? The role of transfer pricing and income shifting / Roger H. Gordon and Jeffrey K. MacKie-Mason
  • The impact of international tax rules on the cost of capital / Joosung Jun
  • The tax sensitivity of foreign direct investment : evidence from firm-level panel data / Jason G. Cummins and R. Glenn Hubbard
  • The alternative minimum tax and the behavior of multinational corporations / Andrew B. Lyon and Gerald Silverstein
  • Accounting standards, information flow, and firm investment behavior / Jason G. Cummins, Trevor S. Harris, and Kevin A. Hassett
  • Taxes, technology transfer and the R & D activities of multinational firms / James R. Hines, Jr.
  • Do repatriation taxes matter? Evidence from the tax returns of U.S. multinationals / Rosanne Altshuler, T. Scott Newlon, and William C. Randolph
  • Interest allocation rules, financing patterns, and the operations of U.S. multinationals / Kenneth A. Froot and James R. Hines, Jr.