By Martin Feldstein, James R. Hines Jr., Visit Amazon's R. Glenn Hubbard Page, search results, Learn about Author Central, R. Glenn Hubbard,
The tax principles of the U.S. and different international locations have meant and side effects at the operations of firm organisations, influencing every thing from the formation and allocation of capital to aggressive recommendations. The turning out to be significance of foreign enterprise has led economists to think again no matter if present platforms of taxing foreign source of revenue are practicable in an international of important capital marketplace integration and international advertisement pageant. In an try to quantify the influence of tax coverage on overseas funding offerings, this quantity offers in-depth analyses of the interplay of overseas tax principles and the funding judgements of firm businesses. Ten papers check the function performed by way of multinational organizations and their funding within the U.S. financial system and the layout of foreign tax ideas for multinational funding; research channels in which overseas tax principles have an effect on the prices of overseas enterprise actions; and view ways that foreign tax principles have an effect on financing judgements of firm corporations. As a gaggle, the papers reveal that foreign tax principles have major results on companies' funding and different financing judgements.
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Additional info for The Effects of Taxation on Multinational Corporations (National Bureau of Economic Research Project Report)
Allnonbank parents of nonbank affiliates. bMajority-owned affiliates, by industry of affiliate. Economy output and sales by minority-owned and majority-owned affiliates in absolute terms are used to explain parent compensation, a little better explanation is reached, but only parent output and minority affiliate output are ever statistically significant, and the coefficients are always positive (Kravis and Lipsey 1988, table 1). Thus the general impression is that if there is any influence of foreign operations it is a tendency toward high skill levels at home.
4) reports estimates of the log of the level of foreign affiliate sales into the US. S. imports by foreign affiliates. T-statistics are in parentheses. **1 percent significance level. * 5 percent significance level. t l 0 percent significance level. foreign and domestic factors of production. I think the question of how employment overseas affects parent employment at home is a very interesting one. In Lipsey, Kravis, and Roldan (1982) using data from 1966 and 1970, Lipsey et al. show that the labor intensity of affiliate production exceeds that of parent production and is greatest for affiliates in developing countries.
Chicago: University of Chicago Press. Brainard, S. Lael. 1992. A simple theory of multinational corporations and trade with a tradeoff between proximity and concentration. MIT Sloan Working Paper no. 3492-92-EFA, Massachusetts Institute of Technology. 1993a. An empirical assessment of the factor proportions explanation of multinational sales. MIT Sloan Working Paper no. 3624-93-EFA, Massachusetts Institute of Technology. 1993b. An empirical assessment of the proximity-concentration tradeoff between multinational sales and trade.
The Effects of Taxation on Multinational Corporations (National Bureau of Economic Research Project Report) by Martin Feldstein, James R. Hines Jr., Visit Amazon's R. Glenn Hubbard Page, search results, Learn about Author Central, R. Glenn Hubbard,