Preface
Introduction
Martin Feldstein, James R. Hines, Jr., R. Glenn Hubbard.
1: Home-Country Effects of Outward Direct Investment
Robert E. Lipsey
2: Tax Rules and the Effect of Foreign Direct Investment on U.S. National Income
Martin Feldstein
3: Corporate Taxes and the Cost of Capital for U.S. Multinationals
Joosung Jun
4: The Importance of Income Shifting to the Design and Analysis of Tax Policy
Roger H. Gordon, Jeffrey K. MacKie-Mason.
5: Alternative Minimum Tax Rules and Multinational Corporations
Andrew B. Lyon, Gerald Silverstein.
6: Taxes, Technology Transfer, and R&D by Multinational Firms
James R. Hines, Jr
7: Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances
Rosanne Altshuler, T. Scott Newlon, William C. Randolph.
8: Is Foreign Direct Investment Sensitive to Taxes?
Jason G. Cummins, R. Glenn Hubbard.
9: The Tax Treatment of Interest and the Operations of U.S. Multinationals
Kenneth A. Froot, James R. Hines, Jr.
10: International Accounting, Asymmetric Information, and Firm Investment
Jason G. Cummins, Trevor S. Harris, Kevin A. Hassett.
Appendix
James R. Hines, Jr., R. Glenn Hubbard.
Contributors
Author Index
Subject Index