Chapters in this book

1. Frontmatter i
2. Contents vii
3. Acknowledgments ix
4. Introduction 1
5. 1. Has U.S. Investment Abroad Become More Sensitive to Tax Rates? 9
6. 2. Tax Sparing and Direct Investment in Developing Countries 39
7. 3. Does Corruption Relieve Foreign Investors of the Burden of Taxes and Capital Controls? 73
8. 4. Transaction Type and the Effect of Taxes on the Distribution of Foreign Direct Investment in the United States 89
9. 5. Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior? 113
10. 6. Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices 143
11. 7. The Impact of Transfer Pricing on Intrafirm Trade 173
12. 8. International Taxation and the Location of Inventive Activity 201
13. 9. Taxation and the Sources of Growth: Estimates from U.S. Multinational Corporations 231
14. Contributors 265
15. Author Index 267
16. Subject Index 271