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The Labor Market Effects of Offshoring by U.S. Multinational Firms : Evidence from Changes in Global Tax Policies

Kovak, Brian K. - 2017

Estimating the causal effect of offshoring on domestic employment is difficult because of the inherent simultaneity of multinational firms' domestic and foreign affiliate employment decisions. In this paper, we resolve this identification problem using variation in Bilateral Tax Treaties (BTTs),...

Persistent link: https://www.econbiz.de/10012453767

Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals

Froot, Kenneth A. - 1994

This paper examines the impact of the 1986 change in U.S. interest allocation rules on the investment and financing decisions of American multinationals. The 1986 change reduced the tax deductibility of the interest expenses of firms with excess foreign tax credits. The resulting increase in the...

Persistent link: https://www.econbiz.de/10012473980

Tax Policy and Foreign Direct Investment

Hartman, David G. - 1981

This paper examines the implications of the most common system of taxing foreign source income. It is argued that, because the repatriation of earnings to the home country investor and not the earnings themselves are typically the source of tax liability, the foreign source income tax should...

Persistent link: https://www.econbiz.de/10012478429

Taxing Multinationals

Devereux, Michael P. - 2000

This paper analyzes the effects of tax policy on the strategic choices of a domestic multinational company competing with a foreign multinational company in a third country. We demonstrate the role of the effective average tax rate and the effective marginal tax rate on the company's choices. We...

Persistent link: https://www.econbiz.de/10012470817

Tax Policy and Investment in a Global Economy

Chodorow-Reich, Gabriel; Smith, Matthew; Zidar, Owen M.; … - National Bureau of Economic Research - 2024

We evaluate the 2017 Tax Cuts and Jobs Act. Combining reduced-form estimates from tax data with a global investment model, we estimate responses, identify parameters, and conduct counterfactuals. Domestic investment of firms with the mean tax change increases 20% versus a no-change baseline. Due...

Persistent link: https://www.econbiz.de/10014512034

Canada-U.S. tax comparisons

Shoven, John B. (ed.); Whalley, John (contributor) - 1992

Persistent link: https://www.econbiz.de/10000326015

Tax Aspects of Policy Towards Aging Populations : Canada and the United States

Auerbach, Alan J. - 1990

In comparing Canada with the U.S., we first simulate the U.S. demographic transition, treating the U.S. as a closed … Canada simulations, Canada is assumed to be an open economy which takes the U.S. interest rate as given. The simulations … indicate that demographics are likely to have significant effects on rates of saving and taxation in both the U.S. and Canada …

Persistent link: https://www.econbiz.de/10012475628

Taxation in the global economy : [papers presented at a conference, held in Nassau, the Bahamas on 23 - 25 February 1989]

Razin, Asaf (ed.); Razin, Assaf (ed.) - 1990 - 1. [print.]

Persistent link: https://www.econbiz.de/10000801145

The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations

Altshuler, Rosanne - 1991

U.S. corporations owe taxes to the U.S. Treasury on income earned both inside and outside American borders. This paper examines the incentives created by the U.S. tax system for the legal avoidance of taxes on foreign source income. Using data from 1986 corporate tax returns, we investigate the...

Persistent link: https://www.econbiz.de/10012475059

Taxing multinational corporations

Feldstein, Martin S. (ed.); Hines, James R. (contributor); … - 1995

Persistent link: https://www.econbiz.de/10013480886

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