Chapters in this book

1. Frontmatter i
2. Contents vii
3. Preface ix
4. Introduction 1
5. 1. Home-Country Effects of Outward Direct Investment 7
6. 2. Tax Rules and the Effect of Foreign Direct Investment on U.S. National Income 13
7. 3. Corporate Taxes and the Cost of Capital for U.S. Multinationals 21
8. 4. The Importance of Income Shifting to the Design and Analysis of Tax Policy 29
9. 5. Alternative Minimum Tax Rules and Multinational Corporations 39
10. 6. Taxes, Technology Transfer, and R&D by Multinational Firms 51
11. 7. Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances 63
12. 8. Is Foreign Direct Investment Sensitive to Taxes? 73
13. 9. The Tax Treatment of Interest and the Operations of U.S. Multinationals 81
14. 10. International Accounting, Asymmetric Information, and Firm Investment 95
15. Appendix 103
16. Contributors 107
17. Author Index 109
18. Subject Index 111