Съдържание:
  • Taxes and the form of ownership of foreign corporate equity / Roger H. Gordon and Joosung Jun
  • Impacts of Canadian and U.S. tax reform on the financing of Canadian subsidiaries of U.S. parents / Roy D. Hogg and Jack M. Mintz
  • The effects of U.S. tax policy on the income repatriation patterns of U.S. multinational corporations / Rosanne Altshuler and T. Schott Newlon
  • Taxation and foreign direct investment in the United States / Alan J. Auerback and Kevin Hassett
  • On the sensitivity of R & D to delicate tax changes / James R. Hines
  • The role of taxes in location and sourcing decisions / G. Peter Wilson
  • Explaining the low taxable income of foreign-controlled companies in the United States / Deborah Swenson
  • Incoming shifting in U.S. multinational corporations / David Harris [and others].