TY  - JOUR
AU  - Lyon,Andrew B.
AU  - Silverstein,Gerald
TI  - The Alternative Minimum Tax and the Behavior of Multinational Corporations
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 4783
PY  - 1994
Y2  - June 1994
UR  - http://www.nber.org/papers/w4783
L1  - http://www.nber.org/papers/w4783.pdf
N1  - Author contact info:
Andrew B. Lyon
PricewaterhouseCoopers LLP
1301 K Street, NW  Suite 800W
Washington, DC 20005
Tel: 202-414-3865
E-Mail: drew.lyon@us.pwc.com

Gerald Silverstein
M1  - published as Andrew B. Lyon, Gerald Silverstein. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," in Martin Feldstein, James R. Hines Jr., R. Glenn Hubbard, "The Effects of Taxation on Multinational Corporations" University of Chicago Press (1995)

M2  - featured in NBER digest on 1994-09-01
AB  - This paper examines the extent to which U.S.-based multinational corporations are affected by the alternative minimum tax.  More than half of all foreign-source income received by corporations in 1990 was earned by corporations subject to the alternative minimum tax.  The AMT rules potentially affect multinational corporations in a manner different from their effect on domestic corporations.  The paper examines the differential incentives the AMT creates for locating investment either domestically or abroad and considers how the incentives for the repatriation of foreign-source income are affected by the AMT.  Tax return data of U.S.-based multinationals are examined to see the extent to which these incentives may influence the repatriation of foreign-source income.
ER  -