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