Contents:
Acknowledgements
Introduction James R. Hines Jr.
PART I FOREIGN DIRECT INVESTMENT
1. David G. Hartman (1985), ‘Tax Policy and Foreign Direct
Investment’
2. James R. Hines, Jr. and Eric M. Rice (1994), ‘Fiscal Paradise:
Foreign Tax Havens and American Business’
3. James R. Hines, Jr. (1996), ‘Altered States: Taxes and the
Location of Foreign Direct Investment in America’
4. Rosanne Altshuler, Harry Grubert and T. Scott Newlon (2001),
‘Has U.S. Investment Abroad Become More Sensitive to Tax
Rates?’
5. James R. Hines Jr. (2001), ‘Tax Sparing and Direct Investment in
Developing Countries’
6. Michael P. Devereux and Rachel Griffith (2003), ‘Evaluating Tax
Policy for Location Decisions’
7. Mihir A. Desai, C. Fritz Foley and James R. Hines Jr. (2004),
‘Foreign Direct Investment in a World of Multiple Taxes’
8. Alfons J. Weichenrieder (1996), ‘Anti-Tax-Avoidance Provisions
and the Size of Foreign Direct Investment’
PART II INTERNATIONAL BORROWING
9. Harry Huizinga (1996), ‘The Incidence of Interest Withholding
Taxes: Evidence from the LDC Loan Market’
10. Leslie E. Papke (2000), ‘One-Way Treaty with the World: The
U.S. Withholding Tax and the Netherlands Antilles’
11. Mihir A. Desai, C. Fritz Foley and James R. Hines Jr. (2004),
‘A Multinational Perspective on Capital Structure Choice and
Internal Capital Markets’
PART III TAX AVOIDANCE
12. Kimberly A. Clausing (2003), ‘Tax-Motivated Transfer Pricing
and US Intrafirm Trade Prices’
13. Mihir A. Desai and James R. Hines Jr. (2002), ‘Expectations and
Expatriations: Tracing the Causes and Consequences of Corporate
Inversions’
14. Mihir A. Desai, C. Fritz Foley and James R. Hines Jr. (2001),
‘Repatriation Taxes and Dividend Distortions’
15. Rosanne Altshuler and Harry Grubert (2003), ‘Repatriation
Taxes, Repatriation Strategies and Multinational Financial
Policy’
PART IV TAX COMPETITION
16. S. Bucovetsky (1991), ‘Asymmetric Tax Competition’
17. Ravi Kanbur and Michael Keen (1993), ‘Jeux Sans Frontières: Tax
Competition and Tax Coordination When Countries Differ in Size’
18. Roger H. Gordon (1992), ‘Can Capital Income Taxes Survive in
Open Economies?’
19. Michael Keen (2001), ‘Preferential Regimes Can Make Tax
Competition Less Harmful’
20. John Douglas Wilson and David E. Wildasin (2004), ‘Capital Tax
Competition: Bane or Boon?’
PART V INTERNATIONAL TAX POLICY IMPLICATIONS
21. Thomas Horst (1980), ‘A Note on the Optimal Taxation of
International Investment Income’
22. Assaf Razin and Efraim Sadka (1991), ‘International Tax
Competition and Gains from Tax Harmonization’
23. Michael Keen and Hannu Piekkola (1997), ‘Simple Rules for the
Optimal Taxation of International Capital Income’
24. Joel Slemrod, Carl Hansen and Roger Proctor (1997), ‘The Seesaw
Principle in International Tax Policy’
25. Mihir A. Desai and James R. Hines Jr. (2003), ‘Evaluating
International Tax Reform’
26. Roger H. Gordon (1986), ‘Taxation of Investment and Savings in
a World Economy’
27. Wolfgang Eggert and Andreas Haufler (1999), ‘Capital Taxation
and Production Efficiency in an Open Economy’
28. Michael Keen and David Wildasin (2004), ‘Pareto-Efficient
International Taxation’
Name Index
Edited by James R. Hines Jr., Richard A. Musgrave Collegiate Professor of Economics, University of Michigan, Ann Arbor, US
'In the last two decades, increasing integration of the markets for goods, capital, and intellectual property has made the tax rules governing international transactions central features of the modern tax code. In response, the academic literature on international taxation has expanded rapidly. This volume brings together key contributions, classics as well as studies that define the current research frontier, in a collection that no serious student of tax policy should be without.'- James M. Poterba, MIT, US
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