Narrow search
Showing 1 - 10 of 976
Cover Image
"Tax Sparing" and Direct Investment in Developing Countries
Hines, James R, Jr - 1998
This paper analyzes the effect of and performance of foreign direct investment (FDI). sparing foreign investment income to permit investors to receive the full benefits of host country tax reductions. For example, Japanese firms investing in countries with whom Japan has agreements are entitled...
Persistent link: https://www.econbiz.de/10012472085
Cover Image
Tax Policy and the Activities of Multinational Corporations
Hines, James R, Jr - 1996
This paper reviews quantitative studies of the impact of international tax rules on the financial and real behavior of multinational firms. The evidence, much of it recent, indicates that taxation significantly influences foreign direct investment, corporate borrowing, transfer pricing, dividend...
Persistent link: https://www.econbiz.de/10012473259
Cover Image
Free-Trade Taxation and Protectionist Taxation
Slemrod, Joel - 1994
This paper explores the normative theory of international taxation by recasting it in parallel with the theory of international trade. It first sets out a definition of 'free trade taxation,' first in the global context and then in the unilateral context. It then evaluates against this standard...
Persistent link: https://www.econbiz.de/10012474005
Cover Image
Tax Effects on Foreign Direct Investment in the United States : Evidence from a Cross-Country Comparison
Slemrod, Joel - 1989
This paper investigates how the tax system of the U.S. and the capital-exporting country combine to affect the flow of foreign direct investment (FDI) into the U.S. First, using aggregate data, it corroborates earlier work suggesting that the U.S. effective tax rate does influence the amount of...
Persistent link: https://www.econbiz.de/10012476006
Cover Image
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
Cover Image
How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy
Morck, Randall - 2004
Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another -- intercorporate dividends - was explicitly included in the 1930s as part of a package of tax and...
Persistent link: https://www.econbiz.de/10012467743
Cover Image
Optimal Income Taxation and Charitable Giving
Kaplow, Louis - National Bureau of Economic Research - 2023
The philanthropic sector is highly consequential, particularly in the United States, and the most important policies directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is ad hoc, treating it as a subject unto itself. This...
Persistent link: https://www.econbiz.de/10014421177
Cover Image
The value-added tax reform puzzle
Cai, Jing - 2011
"We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some … induce labor-saving growth. This experiment has since been extended to the rest of China"--National Bureau of Economic …
Persistent link: https://www.econbiz.de/10011395531
Cover Image
The Structure of Business Taxation in China
Chen, Zhao - 2020
This paper documents facts about the structure of business taxation in China using administrative tax data from 2007 to …. Second, we evaluate whether the structure of China's tax revenue matches its stage of development. A cross-country comparison … of sources of government revenue shows that China collects a high share of tax revenue from taxes on goods and services …
Persistent link: https://www.econbiz.de/10012482270
Cover Image
Rebalancing and the Chinese VAT : Some Numerical Simulation Results
Li, Chunding - 2011
This paper presents numerical simulation results that suggest that China can both reduce its trade imbalance and … switching is thus a possibility for China to receive a double benefit, rebalancing trade with a welfare gain. This has … countries with a trade surplus, such as China, an origin basis offers a lower tax rate on an equal yield basis and reduced …
Persistent link: https://www.econbiz.de/10012461971