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Taxation in the Global Economy

by Assaf Razin

  • ISBN: 9780226705927
  • ISBN10: 0226705927

Taxation in the Global Economy

by Assaf Razin

  • List Price: $30.00
  • Binding: Paperback
  • Publisher: Univ of Chicago Pr
  • Publish date: 06/01/1992
  • ISBN: 9780226705927
  • ISBN10: 0226705927
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Description: Preface Introduction by Assaf Razin and Joel Slemrod I. An Overview of the U.S. System of Taxing International Transactions 1. Taxing International Income: An Analysis of the U.S. System and Its Economic Premises Hugh J. Ault and David F. Bradford Comment: Daniel J. Frisch II. Taxation and Multinationals 2. U.S. Tax Policy and Direct Investment Abroad Joosung Jun Comment: Michael P. Dooley 3. Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison Joel Slemrod Comment: David G. Hartman 4. Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S. Petroleum Industry Jean-Thomas Bernard and Robert J. Weiner Comment: Lorraine Eden 5. Coming Home to America: Dividend Repatriations by U.S. Multinationals James R. Hines, Jr., and R. Glenn Hubbard Comment: Mark A. Wolfson III. The Effect of Taxation on Trade and Capital Flows 6. International Spillovers of Taxation Jacob A. Frenkel, Assaf Razin, and Steve Symansky Comment: Willem H. Buiter 7. International Trade Effects of Value-Added Taxation Martin Feldstein and Paul Krugman Comment: Avinash Dixit 8. Tax Incentives and International Capital Flows: The Case of the United States and Japan A. Lans Bovenberg, Krister Andersson, Kenji Aramaki, and Sheetal K. Chand Comment: Alan J. Auerbach IV. Implications for Optimal Tax Policy 9. Integration of International Capital Markets: The Size of Government and Tax Coordination Assaf Razin and Efraim Sadka Comment: Jack M. Mintz 10. The Linkage between Domestic Taxes and Border Taxes Roger H. Gordon and James Levinsohn Comment: John Whalley 11. The Optimal Taxation of Internationally Mobile Capital in an Efficiency Wage Model John Douglas Wilson Comment: Lawrence F. Katz Contributors Author Index Subject Index
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