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International Taxation
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.
More Information
Critical Acclaim
Contributors
Contents
More Information
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.
Critical Acclaim
‘In the last two decades, increasing integration of the markets for goods, capital, and intellectual property has made the tax rules governing international transactions central features of the modern tax code. In response, the academic literature on international taxation has expanded rapidly. This volume brings together key contributions, classics as well as studies that define the current research frontier, in a collection that no serious student of tax policy should be without.’
– James M. Poterba, MIT, US
– James M. Poterba, MIT, US
Contributors
28 articles, dating from 1980 to 2004
Contributors include: R. Altshuler, M. Desai, M. Devereux, F. Foley, R. Gordon, H. Huizinga, M. Keen, J. Slemrod, A. Weichenrieder, D. Wildasin
Contributors include: R. Altshuler, M. Desai, M. Devereux, F. Foley, R. Gordon, H. Huizinga, M. Keen, J. Slemrod, A. Weichenrieder, D. Wildasin
Contents
Contents:
Acknowledgements
Introduction James R. Hines Jr.
PART I FOREIGN DIRECT INVESTMENT
1. David G. Hartman (1985), ‘Tax Policy and Foreign Direct Investment’
2. James R. Hines, Jr. and Eric M. Rice (1994), ‘Fiscal Paradise: Foreign Tax Havens and American Business’
3. James R. Hines, Jr. (1996), ‘Altered States: Taxes and the Location of Foreign Direct Investment in America’
4. Rosanne Altshuler, Harry Grubert and T. Scott Newlon (2001), ‘Has U.S. Investment Abroad Become More Sensitive to Tax Rates?’
5. James R. Hines Jr. (2001), ‘Tax Sparing and Direct Investment in Developing Countries’
6. Michael P. Devereux and Rachel Griffith (2003), ‘Evaluating Tax Policy for Location Decisions’
7. Mihir A. Desai, C. Fritz Foley and James R. Hines Jr. (2004), ‘Foreign Direct Investment in a World of Multiple Taxes’
8. Alfons J. Weichenrieder (1996), ‘Anti-Tax-Avoidance Provisions and the Size of Foreign Direct Investment’
PART II INTERNATIONAL BORROWING
9. Harry Huizinga (1996), ‘The Incidence of Interest Withholding Taxes: Evidence from the LDC Loan Market’
10. Leslie E. Papke (2000), ‘One-Way Treaty with the World: The U.S. Withholding Tax and the Netherlands Antilles’
11. Mihir A. Desai, C. Fritz Foley and James R. Hines Jr. (2004), ‘A Multinational Perspective on Capital Structure Choice and Internal Capital Markets’
PART III TAX AVOIDANCE
12. Kimberly A. Clausing (2003), ‘Tax-Motivated Transfer Pricing and US Intrafirm Trade Prices’
13. Mihir A. Desai and James R. Hines Jr. (2002), ‘Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions’
14. Mihir A. Desai, C. Fritz Foley and James R. Hines Jr. (2001), ‘Repatriation Taxes and Dividend Distortions’
15. Rosanne Altshuler and Harry Grubert (2003), ‘Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy’
PART IV TAX COMPETITION
16. S. Bucovetsky (1991), ‘Asymmetric Tax Competition’
17. Ravi Kanbur and Michael Keen (1993), ‘Jeux Sans Frontières: Tax Competition and Tax Coordination When Countries Differ in Size’
18. Roger H. Gordon (1992), ‘Can Capital Income Taxes Survive in Open Economies?’
19. Michael Keen (2001), ‘Preferential Regimes Can Make Tax Competition Less Harmful’
20. John Douglas Wilson and David E. Wildasin (2004), ‘Capital Tax Competition: Bane or Boon?’
PART V INTERNATIONAL TAX POLICY IMPLICATIONS
21. Thomas Horst (1980), ‘A Note on the Optimal Taxation of International Investment Income’
22. Assaf Razin and Efraim Sadka (1991), ‘International Tax Competition and Gains from Tax Harmonization’
23. Michael Keen and Hannu Piekkola (1997), ‘Simple Rules for the Optimal Taxation of International Capital Income’
24. Joel Slemrod, Carl Hansen and Roger Proctor (1997), ‘The Seesaw Principle in International Tax Policy’
25. Mihir A. Desai and James R. Hines Jr. (2003), ‘Evaluating International Tax Reform’
26. Roger H. Gordon (1986), ‘Taxation of Investment and Savings in a World Economy’
27. Wolfgang Eggert and Andreas Haufler (1999), ‘Capital Taxation and Production Efficiency in an Open Economy’
28. Michael Keen and David Wildasin (2004), ‘Pareto-Efficient International Taxation’
Name Index
Acknowledgements
Introduction James R. Hines Jr.
PART I FOREIGN DIRECT INVESTMENT
1. David G. Hartman (1985), ‘Tax Policy and Foreign Direct Investment’
2. James R. Hines, Jr. and Eric M. Rice (1994), ‘Fiscal Paradise: Foreign Tax Havens and American Business’
3. James R. Hines, Jr. (1996), ‘Altered States: Taxes and the Location of Foreign Direct Investment in America’
4. Rosanne Altshuler, Harry Grubert and T. Scott Newlon (2001), ‘Has U.S. Investment Abroad Become More Sensitive to Tax Rates?’
5. James R. Hines Jr. (2001), ‘Tax Sparing and Direct Investment in Developing Countries’
6. Michael P. Devereux and Rachel Griffith (2003), ‘Evaluating Tax Policy for Location Decisions’
7. Mihir A. Desai, C. Fritz Foley and James R. Hines Jr. (2004), ‘Foreign Direct Investment in a World of Multiple Taxes’
8. Alfons J. Weichenrieder (1996), ‘Anti-Tax-Avoidance Provisions and the Size of Foreign Direct Investment’
PART II INTERNATIONAL BORROWING
9. Harry Huizinga (1996), ‘The Incidence of Interest Withholding Taxes: Evidence from the LDC Loan Market’
10. Leslie E. Papke (2000), ‘One-Way Treaty with the World: The U.S. Withholding Tax and the Netherlands Antilles’
11. Mihir A. Desai, C. Fritz Foley and James R. Hines Jr. (2004), ‘A Multinational Perspective on Capital Structure Choice and Internal Capital Markets’
PART III TAX AVOIDANCE
12. Kimberly A. Clausing (2003), ‘Tax-Motivated Transfer Pricing and US Intrafirm Trade Prices’
13. Mihir A. Desai and James R. Hines Jr. (2002), ‘Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions’
14. Mihir A. Desai, C. Fritz Foley and James R. Hines Jr. (2001), ‘Repatriation Taxes and Dividend Distortions’
15. Rosanne Altshuler and Harry Grubert (2003), ‘Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy’
PART IV TAX COMPETITION
16. S. Bucovetsky (1991), ‘Asymmetric Tax Competition’
17. Ravi Kanbur and Michael Keen (1993), ‘Jeux Sans Frontières: Tax Competition and Tax Coordination When Countries Differ in Size’
18. Roger H. Gordon (1992), ‘Can Capital Income Taxes Survive in Open Economies?’
19. Michael Keen (2001), ‘Preferential Regimes Can Make Tax Competition Less Harmful’
20. John Douglas Wilson and David E. Wildasin (2004), ‘Capital Tax Competition: Bane or Boon?’
PART V INTERNATIONAL TAX POLICY IMPLICATIONS
21. Thomas Horst (1980), ‘A Note on the Optimal Taxation of International Investment Income’
22. Assaf Razin and Efraim Sadka (1991), ‘International Tax Competition and Gains from Tax Harmonization’
23. Michael Keen and Hannu Piekkola (1997), ‘Simple Rules for the Optimal Taxation of International Capital Income’
24. Joel Slemrod, Carl Hansen and Roger Proctor (1997), ‘The Seesaw Principle in International Tax Policy’
25. Mihir A. Desai and James R. Hines Jr. (2003), ‘Evaluating International Tax Reform’
26. Roger H. Gordon (1986), ‘Taxation of Investment and Savings in a World Economy’
27. Wolfgang Eggert and Andreas Haufler (1999), ‘Capital Taxation and Production Efficiency in an Open Economy’
28. Michael Keen and David Wildasin (2004), ‘Pareto-Efficient International Taxation’
Name Index
