Multinational companies : outsourcing, conduct, and taxes

Intro -- MULTINATIONAL COMPANIES:OUTSOURCING, CONDUCT,AND TAXES -- CONTENTS -- PREFACE -- DO U.S.MULTINATIONALS ENGAGE INSEQUENTIAL CHOICE? EVIDENCE FROM NEWMANUFACTURING OPERATIONS IN EUROPE* -- ABSTRACT -- 1. INTRODUCTION -- 2. NEW MANUFACTURING INVESTMENTSIN EUROPE BY U.S.MULTINATIONALS -- 3. EMPIRICAL MODELS -- 4. DATA -- 4.1. Agglomeration Variables -- 4.2. Market Size Variable -- 4.3. Labor Market Variables -- 4.4. Familiarity Variable -- 4.5. Tax Rate Variable -- 4.6. Infrastructure -- 5. RESULTS -- 5.1. National Choice Model -- 5.2. Regional Choice Model -- 5.3. Sequential Choice Model -- 6. CONCLUSION -- A DISCRETE CHOICE MODELS -- A.1. Compensatory Choice Models -- A.2. Noncompensatory Choice Models -- REFERENCES -- OUTSOURCING AND INSOURCING JOBS INTHE U.S. ECONOMY: EVIDENCE BASED ONFOREIGN INVESTMENT DATA* -- ABSTRACT -- OVERVIEW[1] -- U.S. AND FOREIGN MULTINATIONAL COMPANIES -- EMPLOYMENT -- EMPLOYMENT TRENDS -- EMPLOYMENT BY SECTOR AND AREA -- GROSS PRODUCT -- U.S.MULTINATIONAL COMPANIES -- FOREIGN-OWNED FIRMS -- CYCLICAL VS. STRUCTURAL CHANGES -- TRADE -- SALES -- Sales of Services -- RESEARCH AND DEVELOPMENT -- WHY FIRMS INVEST ABROAD -- Ownership-Specific Advantages -- Location Advantages -- Commercial Benefits -- CONCLUSIONS -- REFERENCES -- CODES OF CONDUCT FOR MULTINATIONALCORPORATIONS:AN OVERVIEW* -- ABSTRACT -- BACKGROUND -- EXTERNAL CODES OF CONDUCT -- CORPORATE AND INDUSTRY-SPECIFICCODES OF CONDUCT -- CONCERNS OF STAKEHOLDERS -- ISSUES FOR CONGRESS -- REFERENCES -- U.S.MULTINATIONAL CORPORATIONS:EFFECTIVE TAX RATES ARE CORRELATEDWITH WHERE INCOME IS REPORTED* -- WHAT GAO FOUND -- WHY GAO DID THIS STUDY -- RESULTS IN BRIEF -- BACKGROUND -- Effective Tax Rates -- The Nature of U.S. Multinational Corporations andHow the Federal Government Taxes Their Income -- Income Reporting on Financial Statements.