Introduction

Chapters in this book

1. Frontmatter i
2. Contents vii
3. Preface ix
4. Introduction 1
5. 1. Outward Direct Investment and the U.S. Economy 7
6. 2. The Effects of Outbound Foreign Direct Investment on the Domestic Capital Stock 43
7. 3. Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting 67
8. 4. The Impact of International Tax Rules on the Cost of Capital 95
9. 5. The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data 123
10. 6. The Alternative Minimum Tax and the Behavior of Multinational Corporations 153
11. 7. Accounting Standards, Information Flow, and Firm Investment Behavior 181
12. 8. Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 225
13. 9. Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals 253
14. 10 .Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 277
15. Contributors 313
16. Author Index 315
17. Subject Index 319