Scholarly research on taxation is increasingly preoccupied with its global implications. This volume collects the most important and influential recent research on international aspects of taxation. The book offers empirical estimates of the effects of taxation on foreign direct investment, international borrowing, and other forms of tax avoidance. It further focuses on classic studies of tax competition and the latest research on the characteristics of desirable tax policies in open economies. This authoritative collection of articles offers a comprehensive survey of international tax issues, one that is accessible to newcomers to the field but is also of considerable value to seasoned tax professionals.
1. Tax Policy and Foreign Direct Investment by David G. Hartman.
2. Fiscal Paradise: Foreign Tax Havens and American Business by James R. Hines, Jr. and Eric M. Rice.
3. Altered States: Taxes and the Location of Foreign Direct Investment in America by James R. Hines, Jr.
4. Has U.S. Investment Abroad Become More Sensitive to Tax Rates? by Rosanne Altshuler and Harry Grubert and T. Scott Newlon.
5. Tax Sparing and Direct Investment in Developing Countries by James R. Hines, Jr.
6. Evaluating Tax Policy for Location Decisions by Michael P. Devereux and Rachel Griffith.
7. Foreign Direct Investment in a World of Multiple Taxes by Mihir A. Desai and C. Fritz Foley and James R. Hines, Jr.
8. Anti-Tax-Avoidance Provisions and the Size of Foreign Direct Investment by Alfons J. Weichenrieder.
9. The Incidence of Interest Withholding Taxes: Evidence from the LDC Loan Market by Harry Huizinga.
10. One-Way Treaty with the World: The U.S. Withholding Tax and the Netherlands Antilles by Leslie E. Papke.
11. A Multinational Perspective on Capital Structure Choice and Internal Capital Markets by Mihir A. Desai and C. Fritz Foley and James R. Hines, Jr.
12. Tax-Motivated Transfer Pricing and US Intrafirm Trade Prices by Kimberly A. Clausing.
13. Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions by Mihir A. Desai and James R. Hines, Jr.
14. Repatriation Taxes and Dividend Distortions by Mihir A. Desai and C. Fritz Foley and James R. Hines, Jr.
15. Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy by Rosanne Altshuler and Harry Grubert.
16. Asymmetric Tax Competition by S. Bucovetsky.
17. Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size by Ravi Kanbur and Michael Keen.
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