Chapter: U. S. Interest-Allocation Rules: Effects and Policy

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Home > The Taxation of Multinational Corporations > U. S. Interest-Allocation Rules: Effects and Policy

The Taxation of Multinational Corporations |

Joel Slemrod

Springer Netherlands

The Taxation of Multinational Corporations

U. S. Interest-Allocation Rules: Effects and Policy

Chapter Info

Authors

Rosanne Altshuler; Jack M. Mintz

ARI Id

1664450357390_1729978

Access

Not Available Free

Pages

3-31

DOI

10.1007/978-94-009-1818-4_2

Chapter URL

https://rd.springer.com/chapter/10.1007/978-94-009-1818-4_2

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Chapters/Headings	Author(s)	Pages	Info
Front Matter		i-v
Introduction	Joel Slemrod	1-2
U. S. Interest-Allocation Rules: Effects and Policy	Rosanne Altshuler; Jack M. Mintz	3-31
The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications	Marsha Blumentha; Joel B. Slemrod	33-49
Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States	Julie H. Collins; Douglas A. Shackelford	51-79
The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes	Michael P. Devereux; Harold Freeman	81-102
What Do We Know About the Impact of Offshore Investment on the U. S. Economy?	Edward E. Leamer	103-132
Free Trade Taxation and Protectionist Taxation	Joel B. Slemrod	133-151
Back Matter		153-157
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