Chapters in this book

1. Frontmatter i
2. Contents vii
3. Preface ix
4. Introduction 1
5. I. An Overview of the U.S. System of Taxing International Transactions
6. 1. Taxing International Income: An Analysis of the U.S. System and Its Economic Premises 11
7. II. Taxation and Multinationals
8. 2. U.S. Tax Policy and Direct Investment Abroad 55
9. 3. Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-country Comparison 79
10. 4. Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S. Petroleum Industry 123
11. 5. Coming Home to America: Dividend Repatriations by U.S. Multinationals 161
12. III. The Effect of Taxation on Trade and Capital Flows
13. 6. International Spillovers of Taxation 211
14. 7. International Trade Effects of Value-Added Taxation 263
15. 8. Tax Incentives and International Capital Flows: The Case of the United States and Japan 283
16. IV. Implications for Optimal Tax Policy
17. 9. Integration of International Capital Markets: The Size of Government and Tax Coordination 331
18. 10. The Linkage between Domestic Taxes and Border Taxes 357
19. 11. The Optimal Taxation of Internationally Mobile Capital in an Efficiency Wage Model 397
20. Contributors 433
21. Author Index 437
22. Subject Index 441