In the midst of rapid integration and globalization, multinational firms still face tax systems that differ among countries, and these differences have the potential to affect major investment and financing decisions. This research covers a wide range of topics, including the impact of indirect taxes as well as of corporate income taxes, the sensitivity of financing decisions to tax rates, the effects of taxes on repatriation policies, the demand for, and impact of, tax havens, and the use of indirect ownership as a means of avoiding taxes. The behavior of US multinational firms as revealed by the evidence collected by the Bureau of Economic Analysis surveys consistently demonstrates that taxes play a critical role in shaping the volume and...
The recent Presidential campaign highlighted national concerns that multinational corporations manip...
Since 1992, new issues have arisen in international taxation--for example, taxation of electronic co...
In 2008, 12 percent of all federal revenues came from corporate income taxes; about half was paid by...
In the midst of rapid integration and globalization, multinational firms still face tax systems that...
Multinational taxation is an area of research that encompasses academics in accounting, finance and ...
In 1985, nonbank U.S. multinational companies employed 24.5 million workers, had worldwide sales of ...
Multinational taxation is an area of research that encompasses academics in accounting, finance and ...
This paper concerns the measurement of the impact of tax differentials across countries on inflow of...
The role of taxation in the area of foreign direct investment and economic growth has been the topic...
This paper concerns the measurement of the impact of tax differentials across countries on inflow of...
Multinational firms with operations in high-tax countries can benefit the most from reallocating tax...
Many countries tax corporate income heavily despite the incentives that they face to reduce tax rate...
This dissertation looks at the taxation of U.S. multinational firms and specifically at the taxation...
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvab...
The continuing trend towards globalization has become one of the most decisive forces shaping the en...
The recent Presidential campaign highlighted national concerns that multinational corporations manip...
Since 1992, new issues have arisen in international taxation--for example, taxation of electronic co...
In 2008, 12 percent of all federal revenues came from corporate income taxes; about half was paid by...
In the midst of rapid integration and globalization, multinational firms still face tax systems that...
Multinational taxation is an area of research that encompasses academics in accounting, finance and ...
In 1985, nonbank U.S. multinational companies employed 24.5 million workers, had worldwide sales of ...
Multinational taxation is an area of research that encompasses academics in accounting, finance and ...
This paper concerns the measurement of the impact of tax differentials across countries on inflow of...
The role of taxation in the area of foreign direct investment and economic growth has been the topic...
This paper concerns the measurement of the impact of tax differentials across countries on inflow of...
Multinational firms with operations in high-tax countries can benefit the most from reallocating tax...
Many countries tax corporate income heavily despite the incentives that they face to reduce tax rate...
This dissertation looks at the taxation of U.S. multinational firms and specifically at the taxation...
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvab...
The continuing trend towards globalization has become one of the most decisive forces shaping the en...
The recent Presidential campaign highlighted national concerns that multinational corporations manip...
Since 1992, new issues have arisen in international taxation--for example, taxation of electronic co...
In 2008, 12 percent of all federal revenues came from corporate income taxes; about half was paid by...