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Tax policy and the dynamic demand for domestic and foreign capital by multinational corporations

Altshuler, Rosanne; Cummins, Jason G. - 1997 - First draft: September 12, 1997

implications for the analysis of investment demand and its responsiveness to tax policy. We estimate the structural parameters of a … model in which domestic and foreign investment interact in two important ways. First, the MNC's production technology allows … investment in one locaton may be affected by investment in other locations. We estimate the model using firm-level panel data …

Persistent link: https://www.econbiz.de/10011576501

The three parties in the race to the bottom : host governments, home governments and multinational companies

Altshuler, Rosanne (contributor); Grubert, Harry (contributor) - 2005

strategies. This amounts to about 4 percent of foreign direct investment income and about 15 percent of their foreign tax burden. …

Persistent link: https://www.econbiz.de/10003698539

Corporate taxes in the world economy : reforming the taxation of cross-border income

Grubert, Harry (contributor); Altshuler, Rosanne (contributor) - 2006

rates on investment. To be sure, the burden neutral worldwide option would increase effective tax rates on investment in low …

Persistent link: https://www.econbiz.de/10003698549

The spillover effect of outward foreign direct investment on home countries : evidence from the United States

Tang, Jitao; Altshuler, Rosanne - 2015 - This draft: January 4, 2015

Most studies of foreign direct investment (FDI) spillovers focus on externalities of inward FDI to host country firms …

Persistent link: https://www.econbiz.de/10010459604

Taxpayer responses to competitive tax policies and tax policy responses to competitive taxpayers : recent evidence

Altshuler, Rosanne (contributor); Grubert, Harry (contributor) - 2004 - [Elektronische Ressource]

We use information from the tax returns of U.S. multinational corporations to address three questions related to tax competition. First, does tax competition or company tax planning behavior better explain recent decreases in the local effective tax rates faced by U.S. multinationals investing...

Persistent link: https://www.econbiz.de/10002102014

Where will they go if we go territorial? : Dividend exemption and the location decisions of US multinational corporations

Altshuler, Rosanne (contributor); Grubert, Harry (contributor) - 2002 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001656437

Recent developments in the debate on deferral

Altshuler, Rosanne - 2000 - This draft: February 20, 2000

In this paper, I attempt to bring the debate over deferral up to date. The paper is divided into three sections. The first starts with a review of traditional models of international tax systems to provide a basic understanding of the efficiency consequences of deferral. This section then...

Persistent link: https://www.econbiz.de/10011575235

Has U.S. investment abroad become more sensitive to tax rates?

Altshuler, Rosanne; Grubert, Harry; Newlon, Timothy Scott - 1997 - This draft: December 18, 1997

the investment decisions of U.S. multinational corporations. First, how sensitive are investment location decisions to tax … rate differences across countries? And second, have investment location choices become more sensitive to differences in … tax elasticities for investment abroad. Our basic estimates yield an elasticity of real capital to after-tax rates of …

Persistent link: https://www.econbiz.de/10011576362

The effect of the Tax Reform Act of 1986 on the location of assets in financial services firms

Altshuler, Rosanne; Hubbard, R. Glenn - 2002 - This draft: July 10, 2000

country income taxes on investment location decisions. …

Persistent link: https://www.econbiz.de/10011576879