Taxation in the Global Economy

Assaf Razin and Joel Slemrod, editors

Conference held February 23-25, 1989
Published in January 1990 by University of Chicago Press
© 1990 by the National Bureau of Economic Research

NBER Program(s):PE, IFM, ITI

More information on purchasing this book
404 pages
ISBN: 0-226-70591-9

Table of Contents

Front matter: Assaf Razin, Joel B. Slemrod (p. -12 - 0) (bibliographic info) (download)
Introduction: Assaf Razin, Joel B. Slemrod (p. 1 - 8) (bibliographic info) (download)
I. An Overview of the U.S. System of Taxing International Transactions: (p. 9 - 10) (bibliographic info) (download)
1. Taxing International Income: An Analysis of the U.S. System and Its Economic Premises: Hugh J. Ault, David F. Bradford (p. 11 - 52) (bibliographic info) (download) (Working Paper version)
II. Taxation and Multinationals: (p. 53 - 54) (bibliographic info) (download)
2. U.S. Tax Policy and Direct Investment Abroad: Joosung Jun (p. 55 - 78) (bibliographic info) (download) (Working Paper version)
3. Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison : Joel B. Slemrod (p. 79 - 122) (bibliographic info) (download) (Working Paper version)
4. Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S.Petroleum Industry : Jean-Thomas Bernard, Robert Weiner (p. 123 - 160) (bibliographic info) (download)
5. Coming Home To America: Dividend Repatriations By U.S. Multinationals: James R. Hines, Jr., R. Glenn Hubbard (p. 161 - 208) (bibliographic info) (download) (Working Paper version)
III. The Effect of Taxation on Trade and Capital Flows: (p. 209 - 210) (bibliographic info) (download)
6. International Spillovers of Taxation: Jacob Frenkel, Assaf Razin, Steve Symansky (p. 211 - 262) (bibliographic info) (download) (Working Paper version)
7. International Trade Effects of Value-Added Taxation: Martin S. Feldstein, Paul R. Krugman (p. 263 - 282) (bibliographic info) (download) (Working Paper version)
8. Tax Incentives and International Capital Flows: The Case of the United States and Japan : Lans Bovenberg, Krister Anderson, Kenji Aramaki, Sheetal K. Chand (p. 283 - 328) (bibliographic info) (download)
IV. Implications for Optimal Tax Policy: (p. 329 - 330) (bibliographic info) (download)
9. Integration of International Capital Markets: The Size of Government and Tax Coordination: Assaf Razin, Efraim Sadka (p. 331 - 356) (bibliographic info) (download) (Working Paper version)
10. The Linkage between Domestic Taxes and Border Taxes : Roger H. Gordon, James A. Levinsohn (p. 357 - 396) (bibliographic info) (download)
11. The Optimal Taxation of Internationally Mobile Capital in an Efficiency Wage Model: John D. Wilson (p. 397 - 432) (bibliographic info) (download)
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