Studies in International Taxation by Alberto Giovannini, R. G... - 9780226297019
The University of Chicago Press
Studies in International TaxationAuthor(s): Alberto Giovannini, R. Glenn Hubbard, Joel Slemrod\nFormat: Hardback\nPublisher: The University of Chicago Press, United States\nImprint: University of Chicago Press\nISBN-13: 9780226297019, 978-0226297019\nSynopsis\nAs a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of r.
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