Taxing Multinational Corporations (Hardcover) (ISBN-13: 9780226240947)

In the increasingly global business environment of the 1990s, policymakers and executives of multinational corporations must make informed decisions based on a sound knowledge of U.S. and foreign tax policy. Written for a nontechnical audience, Taxing Multinational Corporations summarizes the up-to-the-minute research on the structure and effects of tax policies collected in The Effects of Taxation on Multinational Corporations. The book covers such practical issues as the impact of tax law on U.S. competitiveness, the volume and location of research and development spending, the extent of foreign direct investment, and the financial practices of multinational companies.

In ten succinct chapters, the book documents the channels through which tax policy in the United States and abroad affects plant and equipment investments, spending on research and development, the cost of debt and equity finance, and dividend repatriations by United States subsidiaries. It also discusses the impact of U.S. firms' outbound foreign investment on domestic and foreign economies. Especially useful to nonspecialists is an appendix that summarizes current United States rules for taxing international income.

Author: Martin Feldstein
ISBN-10: 0226240940
ISBN-13: 9780226240947
Publisher: University of Chicago Press
Language: English
Published: 08/15/1995
Pages: 124
Format: Hardcover
Weight: 0.81lbs
Size: 9.25h x 6.35w x 0.60d